Key issues in natural resource taxation and revenue management in the Commonwealth
著者
書誌事項
Key issues in natural resource taxation and revenue management in the Commonwealth
(Commonwealth economic papers, 96)
Commonwealth Secretariat, c2016
- : pbk
大学図書館所蔵 全1件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references (p. 43-44)
内容説明・目次
内容説明
Public policies in taxation and revenue management are key to ensuring natural resource wealth results in economic development. Tax policy and systems should ensure that whenever natural resources are extracted, the host state receives a fair share of revenue. Revenue management policies are required to ensure that government revenues from natural resources are wisely
used to finance sustainable economic development.
This Economic Paper analyses key issues in natural resource taxation and revenue management and recommends policies that can improve countries' economic performance. The discussion draws on economic theory, empirical evidence and the work of the Commonwealth Secretariat.
目次
Abbreviations and acronyms
Summary
Chapter 1: Introduction
Chapter 2: Taxation of Natural Resources in Commonwealth Countries
2.1 Why tax natural resource extraction differently from other economic activity?
2.2 Designing systems for the efficient taxation of natural resources
2.3 An approach to natural resource taxation
Chapter 3: Management of Revenue from Natural Resources
3.1 Negative economic impacts of natural resource revenues
3.2 Fiscal rules
3.3 Designing fiscal rules for natural resource revenue management
3.4 Sovereign wealth funds
3.5 Designing SWFs
Chapter 4: Conclusion
Annex 1: Statistical Data on Resource-rich Developing Commonwealth Countries 2004 to 2013
Annex 2: Breakeven Oil Prices for USA Shale Plays
Annex 3: Fiscal Instruments for the Taxation of Petroleum Production
Annex 4: A Comparison of Timor-Leste's and Nigeria's Sovereign Wealth Funds
References
「Nielsen BookData」 より