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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...

2 An Alternative Interpretation of the “Resource Curse”: Theory and Policy Implications

2 An Alternative Interpretation of the “Resource Curse”: Theory and Policy Implications »

Source: Fiscal Policy Formulation and Implementation in Oil-Producing Countries

Series: Books

Author(s): Jeffrey Davis , Annalisa Fedelino , and Rolando Ossowski

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 August 2003

ISBN: 9781589061750

Keywords: oil prices, fiscal policy, oil revenues, oil and gas, taxation

I. Introduction It is often said that most people when reading about a theory wonder if it works in practice. Economists, when seeing things working in practice, wond...

Appendix I Hydrocarbon- and Mineral-Rich Countries, 2000–05

Appendix I Hydrocarbon- and Mineral-Rich Countries, 2000–05 »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

Table 1. Hydrocarbon-Rich Countries, 2000–05 1, 2...

Appendix II Revised Code of Good Practices on Fiscal Transparency (2007)

Appendix II Revised Code of Good Practices on Fiscal Transparency (2007) »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

I. Clarity of Roles and Responsibilities 1.1 The government sector should be distinguished from the rest of the public sector and from the rest of the economy, and policy and managem...

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...