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Administering Fiscal Regimes for Extractive Industries
			: A Handbook

Administering Fiscal Regimes for Extractive Industries : A Handbook »

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

DOI: http://dx.doi.org/10.5089/9781475575170.071

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

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...

Back Matter

Back Matter »

Source: Administering Fiscal Regimes for Extractive Industries : A Handbook

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

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...

Front Matter

Front Matter »

Source: Administering Fiscal Regimes for Extractive Industries : A Handbook

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

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...

Appendix 2. Illustrative Harmonized Administrative Framework for Natural Resource Taxation

Appendix 2. Illustrative Harmonized Administrative Framework for Natural Resource Taxation »

Source: Administering Fiscal Regimes for Extractive Industries : A Handbook

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

To bring together some of the themes discussed in Chapter 4, this appendix sets out an illustration of rules that would streamline and harmonize natural resource tax administration...

Appendix 4. Sample Annual Report on Natural Resource Revenues

Appendix 4. Sample Annual Report on Natural Resource Revenues »

Source: Administering Fiscal Regimes for Extractive Industries : A Handbook

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

(1) Review of the natural resource sector. Broad description of main developments in national natural resource sector in year X. (2) Statement of responsibil...

Appendix 1. Special Natural Resource Tax Provisions

Appendix 1. Special Natural Resource Tax Provisions »

Source: Administering Fiscal Regimes for Extractive Industries : A Handbook

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

Natural Resource Valuation and Transfer Pricing The valuation of natural resource sales and gross revenues for the purpose of ad valorem royalties and profit-based taxes such as corp...

Appendix 3. The Role of Economic Modeling

Appendix 3. The Role of Economic Modeling »

Source: Administering Fiscal Regimes for Extractive Industries : A Handbook

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

Contract-based economic models are an important tool for natural resource tax policy, forecasting, and administration. An economic model is essentially a spreadsheet incorporating r...

Beyond the Curse
			: Policies to Harness the Power of Natural Resources

Beyond the Curse : Policies to Harness the Power of Natural Resources »

Series: Books

Author(s): Amadou Sy , Rabah Arezki , and Thorvaldur Gylfason

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2012

DOI: http://dx.doi.org/10.5089/9781616351458.071

ISBN: 9781616351458

Keywords: natural resource, copper, inflation, commodity prices

Countries with an abundance of natural resources, many of which are in sub-Saharan Africa, often show a record of relatively poor economic performance compared with non-resource-rich countries. The chapters in this...

Front Matter

Front Matter »

Source: Beyond the Curse : Policies to Harness the Power of Natural Resources

Series: Books

Author(s): Amadou Sy , Rabah Arezki , and Thorvaldur Gylfason

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 January 2012

ISBN: 9781616351458

Keywords: natural resource, copper, inflation, commodity prices

Countries with an abundance of natural resources, many of which are in sub-Saharan Africa, often show a record of relatively poor economic performance compared with non-resource-rich countries. The chapters in this...

Chapter 6. Administrative Capacity

Chapter 6. Administrative Capacity »

Source: Administering Fiscal Regimes for Extractive Industries : A Handbook

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

Revenue administration clearly presents challenges to capacity. Natural resources are often found in developing economies, many of which struggle with routine clerical functions, let alone the difficult tech...