Fiscal Regimes for Extractive Industries—Design and Implementation

Publication Date:

August 16, 2012

Electronic Access:

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Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments.

IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given.

Also available in Arabic: النظم المالية العامة للصناعات الاستخراجية: التصميم والتطبيق

Also available in French: Régimes fiscaux des industries extractives: conception et application

Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación


Policy Papers



Publication Date:

August 16, 2012



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