{
  "title": "Administering Fiscal Regimes for Extractive Industries: A Handbook",
  "publication": "Books, July 18, 2014",
  "sourceUrl": "https://www.imf.org/en/publications/books/issues/2016/12/31/administering-fiscal-regimes-for-extractive-industries-a-handbook-41040",
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  "summary": "This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries.\n- 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.\n- It discusses transparency and how to promote it in the face of increasing demands for clarity.\n- It addresses how developing countries can strengthen their managerial and technical capacity to administer these revenues."
    },
    {
      "heading": "Scope and Audience",
      "content": "- Target audience: policymakers and officials in developing and emerging market economies.\n- The handbook focuses on administration of revenue from extractive industries, including legal frameworks, organization, procedures, transparency, managerial capacity, and technical capacity."
    },
    {
      "heading": "Key Themes and Practical Guidance",
      "content": "- Establishing a robust legal framework for extractive industry revenue administration.\n- Organizing institutions and procedures to administer extractive industry revenues effectively.\n- Promoting transparency to meet increasing demands for clarity around natural resource revenues.\n- Strengthening managerial capacity in developing countries to administer extractive industry revenues.\n- Strengthening technical capacity in developing countries to administer extractive industry revenues."
    },
    {
      "heading": "Subjects and Keywords",
      "content": "- Subjects: Auditing, Environment, Natural resource taxes, Natural resources, Public financial management (PFM), Revenue administration, Tax administration core functions, Taxes, Transfer pricing rules\n- Keywords: Auditing, Australia and New Zealand, BOOK, equity participation, Europe, Global, government, government natural resource revenue, Large taxpayer office, natural resource, natural resource company, Natural resource taxes, Natural resources, revenue administration, Tax administration core functions, tax authorities, tax authority, tax department, Transfer pricing rules\n\nInternational Monetary Fund — Administering Fiscal Regimes for Extractive Industries: A Handbook (landing page information)\n\n---\n\n\nSource: https://www.imf.org/en/publications/books/issues/2016/12/31/administering-fiscal-regimes-for-extractive-industries-a-handbook-41040"
    }
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    "Authors: Jack Calder",
    "Published: July 18, 2014",
    "Series: Books",
    "DOI: https://doi.org/10.5089/9781475575170.071",
    "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.",
    "It addresses how developing countries can strengthen their managerial and technical capacity to administer these revenues.",
    "Target audience: policymakers and officials in developing and emerging market economies.",
    "The handbook focuses on administration of revenue from extractive industries, including legal frameworks, organization, procedures, transparency, managerial capacity, and technical capacity.",
    "Establishing a robust legal framework for extractive industry revenue administration.",
    "Organizing institutions and procedures to administer extractive industry revenues effectively.",
    "Promoting transparency to meet increasing demands for clarity around natural resource revenues.",
    "Strengthening managerial capacity in developing countries to administer extractive industry revenues.",
    "Strengthening technical capacity in developing countries to administer extractive industry revenues.",
    "Subjects: Auditing, Environment, Natural resource taxes, Natural resources, Public financial management (PFM), Revenue administration, Tax administration core functions, Taxes, Transfer pricing rules",
    "Keywords: Auditing, Australia and New Zealand, BOOK, equity participation, Europe, Global, government, government natural resource revenue, Large taxpayer office, natural resource, natural resource company, Natural resource taxes, Natural resources, revenue administration, Tax administration core functions, tax authorities, tax authority, tax department, Transfer pricing rules"
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