Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries:
This paper examines the level and structure of fiscal revenues from the Baltics, Russia, and other former Soviet Union countries' (BRO) energy sector and suggests reforms in energy tax policy. Revenues from the oil and gas sectors are about half the level that might be expected from internation...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
1998
|
| Series: | IMF Working Papers
Working Paper No. 98/34 |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | This paper examines the level and structure of fiscal revenues from the Baltics, Russia, and other former Soviet Union countries' (BRO) energy sector and suggests reforms in energy tax policy. Revenues from the oil and gas sectors are about half the level that might be expected from international comparisons. Low oil revenues result from infrastructure constraints on oil exports, weak tax administration, and inappropriate tax structures. Low gas revenues are due to low statutory tax rates, a tax structure that does not capture monopoly or resource rents, and weak tax administration. Taxation of oil products could be increased |
| Physical Description: | 1 Online-Ressource (78 p) |
| ISBN: | 1451845235 9781451845235 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:22Z |
| indexdate | 2024-07-10T09:35:31Z |
| institution | BVB |
| isbn | 1451845235 9781451845235 |
| language | English |
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| publishDate | 1998 |
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| publisher | International Monetary Fund |
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| spelling | Gray, Dale F. Verfasser aut Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries Gray, Dale F Washington, D.C International Monetary Fund 1998 1 Online-Ressource (78 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 98/34 This paper examines the level and structure of fiscal revenues from the Baltics, Russia, and other former Soviet Union countries' (BRO) energy sector and suggests reforms in energy tax policy. Revenues from the oil and gas sectors are about half the level that might be expected from international comparisons. Low oil revenues result from infrastructure constraints on oil exports, weak tax administration, and inappropriate tax structures. Low gas revenues are due to low statutory tax rates, a tax structure that does not capture monopoly or resource rents, and weak tax administration. Taxation of oil products could be increased Online-Ausg http://elibrary.imf.org/view/IMF001/02137-9781451845235/02137-9781451845235/02137-9781451845235.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Gray, Dale F. Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries |
| title | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries |
| title_auth | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries |
| title_exact_search | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries |
| title_exact_search_txtP | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries |
| title_full | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries Gray, Dale F |
| title_fullStr | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries Gray, Dale F |
| title_full_unstemmed | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries Gray, Dale F |
| title_short | Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries |
| title_sort | evaluation of taxes and revenues from the energy sector in the baltics russia and other former soviet union countries |
| url | http://elibrary.imf.org/view/IMF001/02137-9781451845235/02137-9781451845235/02137-9781451845235.xml |
| work_keys_str_mv | AT graydalef evaluationoftaxesandrevenuesfromtheenergysectorinthebalticsrussiaandotherformersovietunioncountries |