Administering Fiscal Regimes for Extractive Industries : (Record no. 39112)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 06433nam a22005173i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC1760066 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729122945.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2014 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781484386446 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781475575170 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC1760066 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL1760066 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10904731 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL634062 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)886114896 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HC85 -- .C353 2014eb |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 333.7 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Calder, Jack. |
| 245 10 - TITLE STATEMENT | |
| Title | Administering Fiscal Regimes for Extractive Industries : |
| Remainder of title | A Handbook. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Washington : |
| Name of producer, publisher, distributor, manufacturer | International Monetary Fund, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2014. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (121 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- Contents -- Foreword -- Acknowledgments -- Introduction and Overview -- Abbreviations and Acronyms -- CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION? -- What's Special about Natural Resources? -- A Simple Business? -- Nonrenewability -- Varied Scale and Profitability -- Rent-Generating Potential -- Uncertainty and Risk -- Need for Substantial Capital Investment and Technological Expertise -- Long Development and Operating Periods -- High Sunk Costs and Abandonment Costs -- Geographic Concentration -- High Level of Exports and Imports -- Distinctive Commercial Risk-Sharing Arrangements -- Transfers of Natural Resource License Interests -- State Control and Ownership -- Poor Governance -- Consequences for Natural Resource Revenue Administration -- Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration -- CHAPTER 2 POLICY AND LEGAL FRAMEWORK -- Accessibility of Natural Resource Taxation Law -- Tax Administration and Tax Policy -- Implementation and Design of Natural Resource Taxes -- Royalties Versus Profit and Rent Taxes -- Unnecessary Complexity of Natural Resource Taxation -- Badly Designed Natural Resource Fiscal Provisions -- Stability Clauses -- Nontax Revenues -- Government Equity Participation -- Community Service and Infrastructure Obligations -- CHAPTER 3 ORGANIZATION AND COOPERATION -- Organization of Natural Resource Revenue Administration between Agencies -- Integrated Administration by Tax Department -- Fragmented Administration -- Integrated Administration by Natural Resource Department or National Resource Company -- Transfer of Responsibilities to Tax Department -- Natural Resource Department Responsibilities -- National Resource Company Responsibilities -- Provincial and Local Government Responsibilities -- Nuisance Tax Responsibilities. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Organization of Natural Resource Revenue Administration within the Tax Department -- Cooperation and Exchange of Information -- Obstacles to Integrated Administration and Second Best Options -- CHAPTER 4 PROCEDURES -- Tax Procedure Codes -- Routine Functions -- Registration -- Returns, Assessments, Payments: Importance of Self-Assessment -- Simplifying Routine Procedures -- Nonroutine Functions -- Risk Assessment and Management -- Segmentation and Compliance Strategy -- Enforcement -- Taxpayer Services -- Physical Audit -- Benchmark Pricing -- Audit -- Appeals and Dispute Resolution -- CHAPTER 5 GOVERNANCE AND TRANSPARENCY -- Clarity of Roles and Responsibilities -- Open Budget Processes -- Public Availability of Information -- EITI -- Assurances of Integrity -- CHAPTER 6 ADMINISTRATIVE CAPACITY -- Sta Numbers -- Salaries -- Recruitment -- Training -- Performance Management -- Information Technology -- Funding and Autonomy -- The Role of the Private Sector -- Implementing Reform Successfully -- APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS -- Natural Resource Valuation and Transfer Pricing -- Financing Costs -- Hedging -- General Conditions for Tax Deductibility of Costs -- Ring-Fencing of Costs -- Tax Holidays -- Capital Expenditure -- Social Infrastructure Costs -- License Transfers -- Unitizations and Redeterminations -- Withholding Taxes and Double Tax Agreements -- VAT and Customs Import Exemptions -- Domestic Processing and Consumption Incentives -- APPENDIX 2 ILLUSTRATIVE HARMONIZED ADMINISTRATIVE FRAMEWORK FOR NATURAL RESOURCE TAXATION -- APPENDIX 3 THE ROLE OF ECONOMIC MODELING -- APPENDIX 4 SAMPLE ANNUAL REPORT ON NATURAL RESOURCE REVENUES -- References -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- R -- S -- T -- U -- V -- W. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Revenues from natural resources often pose unique challenges for tax administration. 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 accountability in the administration of public revenues from extractive industries, and discusses how developing countries can strengthen their managerial and technical capacity to administer these revenues. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Natural resources -- Taxation -- Handbooks, manuals, etc. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Mineral industries -- Taxation -- Handbooks, manuals, etc. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Revenue -- Accounting -- Handbooks, manuals, etc. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax administration and procedure -- Handbooks, manuals, etc. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Baer, Katherine. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Calder, Jack. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Calder, Jack |
| Title | Administering Fiscal Regimes for Extractive Industries |
| Place, publisher, and date of publication | Washington : International Monetary Fund,c2014 |
| International Standard Book Number | 9781475575170 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=1760066">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=1760066</a> |
| Public note | Click to View |
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