Natural resource revenue administration takes place within a wider government policy and regulatory framework. This covers not just fiscal policy and regulation, but also natural resources management and industry policy and regulation, and (where relevant) commercial participation. In any particular country it is important to understand the nature of this wider framework.
Biber, Edmund, 2010, Revenue Administration: Taxpayer Audit—Development of Effective Plans (Washington: International Monetary Fund). www.imf.org/external/pubs/ft/tnm/2010/tnm1003.pdf.
Crandall, William Joseph, 2010, Revenue Administration: Performance Management in Tax Administration (Washington: International Monetary Fund). www.imf.org/external/pubs/cat/longres.aspx?sk=23956.0.
Daniel, Philip, Michael Keen, and Charles McPherson, eds., 2010, The Taxation of Petroleum and Minerals: Principles, Problems and Practice (Washington: International Monetary Fund and London: Routledge).
Extractive Industry Transparency Initiative (EITI), n.d., Home page. http://eiti.org.
Guj, Pietro, Boubacar Bocoum, James Limerick, Murray Meaton, and Bryan Maybee, 2013, How to Improve Mining Tax Administration and Collection Frameworks: A Sourcebook (Washington: World Bank).
Humphreys, Macarton, Jeffrey D. Sachs, and Joseph E. Stiglitz, eds., 2007, Escaping the Resource Curse (New York: Columbia University Press).
International Monetary Fund (IMF), 2007, Guide on Resource Revenue Transparency (Washington). www.imf.org/external/np/pp/2007/eng/101907g.pdf.
International Monetary Fund (IMF), 2010, Managing Natural Resource Wealth (Washington). www.imf.org/external/np/otm/2010/110110.pdf.
International Monetary Fund (IMF), 2011, Revenue Mobilization in Developing Countries (Washington). www.imf.org/external/np/pp/eng/2011/030811.pdf.
International Monetary Fund (IMF), 2012, Fiscal Regimes for Extractive Industries: Design and Implementation, Fiscal Affairs Department Paper (Washington).
Kidd, Maureen, 2010, Revenue Administration: Functionally Organized Tax Administration (Washington: International Monetary Fund). www.imf.org/external/pubs/ft/tnm/2010/tnm1010.pdf.
Natural Resource Charter, n.d., Home page. www.naturalresourcecharter.org.
Organization for Economic Cooperation and Development (OECD), 2010, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris). www.oecd.org/ctp/transfer-pricing/transfer-pricing-guidelines.htm.
Otto, James, Craig Andrews, Fred Cawood, Michael Doggett, Pietro Guj, Frank Stermole, John Stermole, and John Tilton, 2006, Mining Royalties: A Global Study of Their Impact on Investors, Government and Civil Society (Washington: World Bank). http://documents.worldbank.org/curated/en/2006/06/7045893/mining-royalties-global-study-impact-investors-government-civil-society-vol-1-2.
Ross, Michael L., 2013, The Oil Curse: How Petroleum Wealth Shapes the Development of Nations (Princeton, New Jersey: Princeton University Press).
Russell, Barrie, 2010, Revenue Administration: Managing the Shadow Economy (Washington: International Monetary Fund). www.imf.org/external/pubs/ft/tnm/2010/tnm1014.pdf.
United Nations, 2012, Transfer Pricing: Practical Manual for Developing Countries (New York). www.un.org/esa/ffd/tax/documents/bgrd_tp.htm.
World Bank, 2008, Implementing the Extractive Industries Transparency Initiative: Lessons from the Field (Washington).
Zee, Howell H., Janet G. Stotsky, and Eduardo Ley, 2002, “Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries,” World Development, Vol. 30, No. 9, pp. 1497–516.
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