The Taxation of Petroleum and Minerals
The Taxation of Petroleum and Minerals

Author: Philip Daniel

Publisher: Routledge

Published: 2010-04-15

Total Pages: 471

ISBN-13: 1136966951

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Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.

Oil and Gas Tax Provisions
Oil and Gas Tax Provisions

Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Energy, Natural Resources, and Infrastructure

Publisher:

Published: 2009

Total Pages: 200

ISBN-13:

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Petroleum Taxation
Petroleum Taxation

Author: Carole Nakhle

Publisher: Routledge

Published: 2008-04-29

Total Pages: 277

ISBN-13: 1134080336

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This book provides a framework of economic analysis which both governments and the petroleum industry can draw upon in their negotiation of fiscal terms that offer a fair and just basis of wealth allocation and encourage balanced oil field development.

Fiscal Regimes for Extractive Industries—Design and Implementation
Fiscal Regimes for Extractive Industries—Design and Implementation

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

Published: 2012-08-16

Total Pages: 82

ISBN-13: 1498340067

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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. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? 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

Fiscal Systems for Hydrocarbons
Fiscal Systems for Hydrocarbons

Author: Silvana Tordo

Publisher: World Bank Publications

Published: 2007-01-01

Total Pages: 86

ISBN-13: 082137267X

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Although host governments and investors may share one common objective - the desire for projects to generate high levels off revenue - their other goals are not entirely aligned. Host governments aim to maximize rent for their country over time, while achieving other development and socioeconomic objectives. Investors aim to ensure that the return on investment is consistent with the risk associated with the project, and with their corporations' strategic objectives. To reconcile these often conflicting objectives, more and more countries rely on transparent institutional arrangements and flexible, nuetral fiscal regimes. This paper examines the key elements of the legal and fiscal frameworks utilized in the petroleum sector and aims to outline desirable features that should be considered in the design of fiscal policy with the objective of optimizing the host government's benefits, taking into account the effect this would have on the private sector's investment.