L’administration des recettes fiscales tirées de ressources naturelles présente des difficultés particulières. Ce manuel est l’un des premiers ouvrages à s’intéresser de près à l’efficacité de l’administration des recettes issues des industries extractives. Il fournit aux décideurs politiques et aux agents des pays en développement et émergents des instructions pratiques pour mettre en place un cadre juridique, une organisation et des procédures solides pour gérer les recettes issues de ces industries. Il aborde le thème de la transparence et de sa promotion face une demande croissante des parties prenantes nationales et internationales pour plus de clarté et de responsabilité dans l’administration des recettes publiques tirées des ressources naturelles. Il approfondit également les solutions pour que les pays en développement parviennent à renforcer leurs capacités techniques et managériales pour mieux administrer ces recettes.
Los ingresos derivados de los recursos naturales suelen plantear desafíos singulares para la administración tributaria. Este Manual es uno de los primeros de su tipo que se enfoca en la administración eficaz de los ingresos provenientes de las industrias extractivas. Ofrece a las autoridades y los funcionarios en las economías en desarrollo y de mercados emergentes directrices prácticas para el establecimiento de un marco jurídico robusto, una organización y procedimientos para la gestión de los ingresos de estas industrias. Examina la transparencia y la manera de fomentarla ante las crecientes exigencias de claridad y rendición de cuentas en la administración de los ingresos públicos generados por las industrias extractivas, y analiza la forma en que los países en desarrollo pueden reforzar su capacidad gerencial y técnica para administrar estos ingresos.
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 how developing countries can strengthen their managerial and technical capacity to administer these revenues.
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments.
IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given.
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Also available in French: Régimes fiscaux des industries extractives: conception et application
Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
By the end of 2007, Chile's total factor productivity was lower than ten years earlier, a performance that contrasted sharply with the previous decade, when productivity grew by a cumulative 30 percent. This paper assesses productivity trends in Chile, by decomposing productivity into investment-specific technological change (associated with improvements in the quality of capital) and neutral technological change (related to the organization of productive activities). It concludes that investment-specific technological improvements have contributed significantly to long-term growth in Chile, in line with trends observed in other net commodity exporters, while neutral technological change has been slow.
This Selected Issues paper for Chile assesses the impact of the global financial crisis on Chilean banks. It provides a framework for analyzing government measures aimed at reducing systemic risk. The analysis suggests that Chilean banks are resilient to global and regional shocks. However, even in the absence of direct exposures with other countries in the region, there may be risk spillovers from other banks in the region and in advanced economies. The paper also presents options for further strengthening Chile’s fiscal framework.
This paper discusses key findings of the First Review Under the Poverty Reduction and Growth Facility (PRGF) for Guinea. All but two quantitative performance criteria (PC) were met. IMF staff supports the authorities’ requests for waivers of nonobservance, based on their remedial actions. Progress of structural reforms was broadly satisfactory and all structural PCs and benchmarks for end-December 2007 were met. However, several quantitative indicative targets for end-March 2008 were missed, in part on account of a delayed response to the financial pressures arising from higher fuel prices.
This 2006 Article IV Consultation highlights that Mongolia’s macroeconomic performance in 2005–06 has been robust, underpinned by a run-up on copper and gold prices, declining inflation, and budget and external current account surpluses. Real GDP growth in 2005–06 is estimated at 7 percent, in line with the average pace since 2002. The mineral sector has been a key engine of growth, supported by favorable weather conditions, and buoyant recovery in the construction and services sectors. Mongolia’s medium-term outlook for sustained growth and poverty reduction is broadly favorable, but subject to risks.
Gold mining represents an engine of growth for the Malian economy. A description of the techniques and importance of artisanal gold mining in Mali, the key developments of the industrial mining era, and potential gold mining developments are discussed in the paper. The Malian mining policy and regulations, the impact of industrial gold mining on the Malian economy, public finances, and employment are discussed. The statistical data on the economic indices of Mali are also presented in the paper.
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.