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Taxation of Petroleum Products »
Source: Taxation of Petroleum Products : Theory and Empirical Evidence
Volume/Issue: 1994/32
Series: IMF Working Papers
Author(s): Poonam Gupta , and Walter Mahler
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 March 1994
ISBN: 9781451979756
Keywords: petroleum products, fuel oil, automotive diesel, heavy fuel oil, petroleum prices
The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by...
6 Natural gas »
Source: The Taxation of Petroleum and Minerals : Principles, Problems and Practice
Series: Books
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 19 April 2010
ISBN: 9780415781381
Keywords: taxation, tax administration, gas, fiscal stability, tax system
1 Introduction Sales of natural gas are growing significantly around the world. Who benefits from this production is, in large part, determined by the fiscal terms applicable in the...
5 International mineral taxation »
Source: The Taxation of Petroleum and Minerals : Principles, Problems and Practice
Series: Books
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 19 April 2010
ISBN: 9780415781381
Keywords: taxation, tax administration, gas, fiscal stability, tax system
1 Introduction Minerals (other than petroleum) are an important source of export earnings and taxation revenue in a wide range of countries. For example, world exports of selected ma...
9 State participation in the natural resource sectors »
Source: The Taxation of Petroleum and Minerals : Principles, Problems and Practice
Series: Books
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 19 April 2010
ISBN: 9780415781381
Keywords: taxation, tax administration, gas, fiscal stability, tax system
1 Introduction In one form or another, state participation has featured importantly in the development of petroleum and mining sectors worldwide over the past 40 to 50 years. While e...
2 Theoretical perspectives on resource tax design »
Source: The Taxation of Petroleum and Minerals : Principles, Problems and Practice
Series: Books
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 19 April 2010
ISBN: 9780415781381
Keywords: taxation, tax administration, gas, fiscal stability, tax system
1 Introduction Natural resources are a large part of the wealth of many countries, and the way in which their potential contribution to government revenues is managed can have a powe...