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The Taxation of Petroleum and Minerals

The Taxation of Petroleum and Minerals
Author: Philip Daniel
Publisher: Routledge
Total Pages: 471
Release: 2010-04-15
Genre: Business & Economics
ISBN: 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.


Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth

Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth
Author: Daniel Wilde
Publisher: Commonwealth Secretariat
Total Pages: 49
Release: 2016-10-11
Genre: Business & Economics
ISBN: 1849291608

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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.


New Frontiers in Natural Resources Management in Africa

New Frontiers in Natural Resources Management in Africa
Author: Elias T. Ayuk
Publisher: Springer
Total Pages: 142
Release: 2019-06-07
Genre: Political Science
ISBN: 3030118576

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This book discusses policy strategies for the effective management of natural resources in Africa within the context of the United Nations’ Sustainable Development Goals (SDG). While natural resource wealth has the potential to lift many out of poverty, sustain economic growth, and foster political stability, it does not guarantee these benefits. The absolute levels of human development in many resource-rich countries remain low, despite their apparent wealth. The challenge is to adopt policies that better harness the potential of natural resources, not only as an opportunity for development, but also to foster policies and institutional innovations that manage resource wealth equitably and boost human capital. To this end, this volume highlights key opportunities and solutions for harnessing natural resources for sustained economic development and explain how such approaches should be incorporated into the SDG agenda. These opportunities are communicated in the form of policy recommendations that in some cases, are country specific but can (and should) be adapted by individual African countries where applicable. With a broad perspective supplied by a diverse group of authors, this book will be useful for graduate students and academicians studying Africa, development economics, economic policy, and resource management, as well as policy makers, NGOs, and IGOs.


Community Management of Natural Resources in Africa

Community Management of Natural Resources in Africa
Author: Dilys Roe
Publisher: IIED
Total Pages: 207
Release: 2009
Genre: Conservation of natural resources
ISBN: 1843697556

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Provides a pan-African synthesis of community-based natural resource management (CBNRM), drawing on multiple authors and a wide range of documented experiences from Southern, Eastern, Western and Central Africa. This title discusses the degree to which CBNRM has met poverty alleviation, economic development and nature conservation objectives.


Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Tax Avoidance in Sub-Saharan Africa’s Mining Sector
Author: Ms. Giorgia Albertin
Publisher: International Monetary Fund
Total Pages: 73
Release: 2021-09-28
Genre: Business & Economics
ISBN: 1513594362

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This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.


Managing Natural Resources for Development in Africa

Managing Natural Resources for Development in Africa
Author: Washington Odongo Ochola
Publisher: IDRC
Total Pages: 572
Release: 2010
Genre: Business & Economics
ISBN: 9966792090

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The complex and dynamic interlinks between natural resource management (NRM) and development have long been recognized by national and international research and development organizations and have generated voluminous literature. However, much of what is available in the form of university course books, practical learning manuals and reference materials in NRM is based on experiences from outside Africa. Managing Natural Resources for Development in Africa: A Resource Book provides an understanding of the various levels at which NRM issues occur and are being addressed scientifically, economically, socially and politically. The book's nine chapters present state-of-the-art perspectives within a holistic African context. The book systematically navigates the tricky landscape of integrated NRM, with special reference to Eastern and Southern Africa, against the backdrop of prevailing local, national, regional and global social, economic and environmental challenges. The authors' wide experience, the rich references made to emerging challenges and opportunities, and the presentation of different tools, principles, approaches, case studies and processes make the book a rich and valuable one-stop resource for postgraduate students, researchers, policymakers and NRM practitioners. The book is designed to help the reader grasp in-depth NRM perspectives and presents innovative guidance for research design and problem solving, including review questions, learning activities and recommended further reading. The book was developed through a writeshop process by a multi-disciplinary team of lecturers from the University of Nairobi, Egerton University, Kenyatta University, the University of Zimbabwe, the University of Malawi, Makerere University and the University of Dar es Salam. In addition, selected NRM experts from regional and international research organizations including the World Agroforestry Center (ICRAF), the Africa Forest Forum, RUFORUM, IIRR and the International Development Research Centre (IDRC) participated in the writeshop and contributed material to the book.


Capital Flight from Africa

Capital Flight from Africa
Author: Simeon Ibidayo Ajayi
Publisher: Oxford University Press, USA
Total Pages: 455
Release: 2015
Genre: Business & Economics
ISBN: 0198718551

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A comprehensive thematic analysis of capital flight from Africa, it covers the role of safe havens, offshore financial centres, and banking secrecy in facilitating illicit financial flows and provides rich insights to policy makers interested in designing strategies to address the problems of capital flight and illicit financial flows.


Natural Resource Taxation in Mexico: Some Considerations

Natural Resource Taxation in Mexico: Some Considerations
Author: Ms. Alpa Shah
Publisher: International Monetary Fund
Total Pages: 36
Release: 2021-10-18
Genre: Business & Economics
ISBN: 1513599666

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Mexico has large extractive industries and it traditionally has raised sizable fiscal revenues from the oil and gas sector. A confluence of factors—elevated commodity prices, financial challenges of the state-owned oil company Pemex, and revenue needs for financing social and public investment spending over the medium term—suggest that a review of Mexico’s taxation regimes for natural resources would be opportune, against the backdrop of a comprehensive approach to tackling Mexico’s challenges. This paper identifies opportunities for redesigning mining taxation to increase somewhat the revenue intake while maintaining the favorable investment profile of the sector. It also discusses recent reforms to the oil and gas fiscal regime and future reform considerations, with attention to the attractiveness of investment on commercial terms—an issue that should be placed in the context of an overall reform of Pemex’s business strategy and possibly of the energy sector more generally.