Cover Administering Fiscal Regimes for Extractive Industries
Administering Fiscal Regimes for Extractive Industries
A Handbook
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Abstract

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.

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Author: Mr. Jack Calder1
  • 1 0000000404811396https://isni.org/isni/0000000404811396International Monetary Fund
Series:
Books
Publisher:
International Monetary Fund
Language:
English
Publication Date:
18 Jul 2014
DOI:
https://doi.org/10.5089/9781475575170.071
ISBN:
9781475575170
Pages:
120
Keywords:
BOOK; natural resource; government; tax authority; natural resource company; Large taxpayer office; revenue administration; government natural resource revenue; Natural resources; Natural resource taxes; Tax administration core functions; Transfer pricing rules; Global; Australia and New Zealand; Europe; equity participation; tax authorities; tax department; Auditing
Legal-disclaimer:
The views expressed in this book are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. The boundaries, colors, denominations, and any other information shown on the maps do not imply, on the part of the IMF, any judgment on the legal status of any territory or any endorsement or acceptance of such boundaries.