Administering Fiscal Regimes for Extractive Industries.:
Revenues from natural resources often pose unique challenges for tax administration. This Handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies w...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington :
International Monetary Fund,
2014.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Revenues from natural resources often pose unique challenges for tax administration. This Handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and accountability in the administration of public revenues from. |
| Beschreibung: | Social Infrastructure Costs. |
| Beschreibung: | 1 online resource (121 pages) |
| ISBN: | 9781475556810 1475556810 |
Internformat
MARC
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| 245 | 1 | 0 | |a Administering Fiscal Regimes for Extractive Industries. |
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| 505 | 0 | |a Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements. | |
| 505 | 8 | |a Transfers of Natural Resource License InterestsState Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues. | |
| 505 | 8 | |a Government Equity ParticipationCommunity Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities. | |
| 505 | 8 | |a Organization of Natural Resource Revenue Administration within the Tax DepartmentCooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY. | |
| 505 | 8 | |a Clarity of Roles and ResponsibilitiesOpen Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure. | |
| 500 | |a Social Infrastructure Costs. | ||
| 520 | |a Revenues from natural resources often pose unique challenges for tax administration. This Handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and accountability in the administration of public revenues from. | ||
| 546 | |a English. | ||
| 650 | 0 | |a Natural resources |x Taxation |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Mineral industries |x Taxation |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Revenue |x Accounting |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Tax administration and procedure |v Handbooks, manuals, etc. | |
| 650 | 0 | |a Mines and mineral resources |x Taxation |v Handbooks, manuals, etc. | |
| 650 | 6 | |a Ressources naturelles |x Impôts |v Guides, manuels, etc. | |
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| adam_text | |
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| callnumber-search | HF5616.U5 .C384 2014 |
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| contents | Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements. Transfers of Natural Resource License InterestsState Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues. Government Equity ParticipationCommunity Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities. Organization of Natural Resource Revenue Administration within the Tax DepartmentCooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY. Clarity of Roles and ResponsibilitiesOpen Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure. |
| ctrlnum | (OCoLC)886114896 |
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| dewey-sort | 3657.1092367 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| genre_facet | handbooks. Handbooks and manuals Handbooks and manuals. Guides et manuels. |
| id | ZDB-4-EBU-ocn886114896 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:15Z |
| institution | BVB |
| isbn | 9781475556810 1475556810 |
| language | English |
| oclc_num | 886114896 |
| open_access_boolean | |
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| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (121 pages) |
| psigel | ZDB-4-EBU |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | International Monetary Fund, |
| record_format | marc |
| spelling | Calder, Jack. Administering Fiscal Regimes for Extractive Industries. Washington : International Monetary Fund, 2014. 1 online resource (121 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Print version record. Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements. Transfers of Natural Resource License InterestsState Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues. Government Equity ParticipationCommunity Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities. Organization of Natural Resource Revenue Administration within the Tax DepartmentCooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY. Clarity of Roles and ResponsibilitiesOpen Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure. Social Infrastructure Costs. Revenues from natural resources often pose unique challenges for tax administration. This Handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies with practical guidelines to establish a robust legal framework, organization, and procedures for administering revenue from these industries. It discusses transparency and how to promote it in the face of increasing demands for clarity and accountability in the administration of public revenues from. English. Natural resources Taxation Handbooks, manuals, etc. Mineral industries Taxation Handbooks, manuals, etc. Revenue Accounting Handbooks, manuals, etc. Tax administration and procedure Handbooks, manuals, etc. Mines and mineral resources Taxation Handbooks, manuals, etc. Ressources naturelles Impôts Guides, manuels, etc. Mines Impôts Guides, manuels, etc. Impôt Administration et procédure Guides, manuels, etc. BUSINESS & ECONOMICS Accounting Financial. bisacsh Mineral industries Taxation fast Natural resources Taxation fast Revenue Accounting fast Tax administration and procedure fast handbooks. aat Handbooks and manuals fast Handbooks and manuals. lcgft http://id.loc.gov/authorities/genreForms/gf2014026109 Guides et manuels. rvmgf Print version: Calder, Jack. Administering Fiscal Regimes for Extractive Industries: A Handbook. Washington : International Monetary Fund, ©2014 9781475575170 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1257085 Volltext |
| spellingShingle | Calder, Jack Administering Fiscal Regimes for Extractive Industries. Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements. Transfers of Natural Resource License InterestsState Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues. Government Equity ParticipationCommunity Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities. Organization of Natural Resource Revenue Administration within the Tax DepartmentCooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY. Clarity of Roles and ResponsibilitiesOpen Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure. Natural resources Taxation Handbooks, manuals, etc. Mineral industries Taxation Handbooks, manuals, etc. Revenue Accounting Handbooks, manuals, etc. Tax administration and procedure Handbooks, manuals, etc. Mines and mineral resources Taxation Handbooks, manuals, etc. Ressources naturelles Impôts Guides, manuels, etc. Mines Impôts Guides, manuels, etc. Impôt Administration et procédure Guides, manuels, etc. BUSINESS & ECONOMICS Accounting Financial. bisacsh Mineral industries Taxation fast Natural resources Taxation fast Revenue Accounting fast Tax administration and procedure fast |
| subject_GND | http://id.loc.gov/authorities/genreForms/gf2014026109 |
| title | Administering Fiscal Regimes for Extractive Industries. |
| title_auth | Administering Fiscal Regimes for Extractive Industries. |
| title_exact_search | Administering Fiscal Regimes for Extractive Industries. |
| title_full | Administering Fiscal Regimes for Extractive Industries. |
| title_fullStr | Administering Fiscal Regimes for Extractive Industries. |
| title_full_unstemmed | Administering Fiscal Regimes for Extractive Industries. |
| title_short | Administering Fiscal Regimes for Extractive Industries. |
| title_sort | administering fiscal regimes for extractive industries |
| topic | Natural resources Taxation Handbooks, manuals, etc. Mineral industries Taxation Handbooks, manuals, etc. Revenue Accounting Handbooks, manuals, etc. Tax administration and procedure Handbooks, manuals, etc. Mines and mineral resources Taxation Handbooks, manuals, etc. Ressources naturelles Impôts Guides, manuels, etc. Mines Impôts Guides, manuels, etc. Impôt Administration et procédure Guides, manuels, etc. BUSINESS & ECONOMICS Accounting Financial. bisacsh Mineral industries Taxation fast Natural resources Taxation fast Revenue Accounting fast Tax administration and procedure fast |
| topic_facet | Natural resources Taxation Handbooks, manuals, etc. Mineral industries Taxation Handbooks, manuals, etc. Revenue Accounting Handbooks, manuals, etc. Tax administration and procedure Handbooks, manuals, etc. Mines and mineral resources Taxation Handbooks, manuals, etc. Ressources naturelles Impôts Guides, manuels, etc. Mines Impôts Guides, manuels, etc. Impôt Administration et procédure Guides, manuels, etc. BUSINESS & ECONOMICS Accounting Financial. Mineral industries Taxation Natural resources Taxation Revenue Accounting Tax administration and procedure handbooks. Handbooks and manuals Handbooks and manuals. Guides et manuels. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1257085 |
| work_keys_str_mv | AT calderjack administeringfiscalregimesforextractiveindustries |