Introduction The raising of revenues from the economic activity associated with the exploitation of natural resources is virtually a universal phenomenon among the nations of the world. This can take several different forms. It may consist of taxes specific to the resources in question. It may involve special measures applicable selectively to the resource industries within more general systems of taxation (such as the corporation income tax). Or, it may consist of varying degrees of public ownership of resource property rights ranging from ownership of the resource being exploited which are sold or leased to private sector resource firms, to joint public- private ventures, to outright public ownership and operation of the resource firms themselves. Our purpose in this study is to concentrate on the use of taxation measures by the public sector to extract reve
چکیده فارسی
مقدمه افزایش درآمدهای حاصل از فعالیت های اقتصادی مرتبط با بهره برداری از منابع طبیعی عملاً یک پدیده جهانی در میان ملل جهان است. این می تواند چندین شکل مختلف داشته باشد. ممکن است شامل مالیات های مختص منابع مورد نظر باشد. این ممکن است شامل اقدامات ویژه ای باشد که به طور انتخابی برای صنایع منابع در سیستم های مالیاتی عمومی تر (مانند مالیات بر درآمد شرکت) قابل اعمال است. یا ممکن است شامل درجات مختلفی از مالکیت عمومی بر حقوق مالکیت منابع باشد، از مالکیت منابع مورد بهره برداری که به شرکت های منابع بخش خصوصی فروخته یا اجاره می شود، تا سرمایه گذاری های دولتی-خصوصی مشترک، تا مالکیت عمومی و بهره برداری کامل از منبع. خود شرکت ها هدف ما در این مطالعه تمرکز بر استفاده از اقدامات مالیاتی توسط بخش دولتی برای استخراج سود است
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Editor
Anwar Shah
Brookings Institution
Washington, DC, USA
ISBN 978-3-031-22605-2 ISBN 978-3-031-22606-9 (eBook)
https://doi.org/10.1007/978-3-031-22606-9
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