Series: Technical Notes and Manuals
Author(s): Oana Luca , and Diego Mesa Puyo
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 February 2016
Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies
This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...