{
  "title": "Revenue Administration: Administering Revenues from Natural Resources - A Short Primer",
  "publication": "Technical Notes and Manuals, June 17, 2014",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-administering-revenues-from-natural-resources-a-short-primer-41604",
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  "summary": "Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential.",
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    {
      "heading": "Summary",
      "content": "- Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth.\n- Realizing these opportunities requires strong governance and institutional capacity.\n- Effective and transparent tax administration is crucial for properly managing revenues from natural resources so the country may benefit economically and socially from its natural resources.\n- The Technical Guidance Note \"Revenue Administration\" describes the challenges that developing countries face and presents good practices to help build countries’ long-term institutional capacity."
    },
    {
      "heading": "Major themes and findings",
      "content": "- Natural resource endowments can substantially support long-term growth in developing countries.\n- Challenges associated with resource revenues include governance, institutional capacity, and the need for transparency in tax administration.\n- Building long-term institutional capacity in revenue administration is necessary to maximize social and economic benefits from natural resources."
    },
    {
      "heading": "Policy recommendations and good practices (as framed by the Note)",
      "content": "- Strengthen governance frameworks relevant to natural resource revenue management.\n- Develop institutional capacity focused on effective and transparent tax administration for the natural resource sector.\n- Implement good practices in revenue administration tailored to the specific challenges of extractive industries and natural resource taxation."
    },
    {
      "heading": "Subject areas and keywords",
      "content": "- Subjects: Administration in revenue administration; Auditing; Public financial management (PFM); Revenue administration; Tax administration core functions; Taxpayer services\n- Keywords: Administration in revenue administration; Auditing; Extractive Industries; Global; Natural Resource Taxation; NR company; NR revenue; NR sector; NR tax procedure; NR taxpayer; NR-sector issue; Revenue Administration; Sub-Saharan Africa; tax administration; Tax administration core functions; Taxpayer services; TNM\n\n---\n\n Content in this bundle\n\n- Tnm1402\n  - Tnm1402 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Tnm1402 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2016/12/31/revenue-administration-administering-revenues-from-natural-resources-a-short-primer-41604"
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    "[Markdown version](/en/publications/tnm/issues/2016/12/31/revenue-administration-administering-revenues-from-natural-resources-a-short-primer-41604/index.md)",
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    "Authors: Andrea Lemgruber",
    "Published: June 17, 2014",
    "Series: Technical Notes and Manuals",
    "DOI: https://doi.org/10.5089/9781498349673.005",
    "Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth.",
    "Realizing these opportunities requires strong governance and institutional capacity.",
    "Effective and transparent tax administration is crucial for properly managing revenues from natural resources so the country may benefit economically and socially from its natural resources.",
    "The Technical Guidance Note \"Revenue Administration\" describes the challenges that developing countries face and presents good practices to help build countries’ long-term institutional capacity.",
    "Natural resource endowments can substantially support long-term growth in developing countries.",
    "Challenges associated with resource revenues include governance, institutional capacity, and the need for transparency in tax administration.",
    "Building long-term institutional capacity in revenue administration is necessary to maximize social and economic benefits from natural resources.",
    "Strengthen governance frameworks relevant to natural resource revenue management.",
    "Develop institutional capacity focused on effective and transparent tax administration for the natural resource sector.",
    "Implement good practices in revenue administration tailored to the specific challenges of extractive industries and natural resource taxation.",
    "Subjects: Administration in revenue administration; Auditing; Public financial management (PFM); Revenue administration; Tax administration core functions; Taxpayer services",
    "Keywords: Administration in revenue administration; Auditing; Extractive Industries; Global; Natural Resource Taxation; NR company; NR revenue; NR sector; NR tax procedure; NR taxpayer; NR-sector issue; Revenue Administration; Sub-Saharan Africa; tax administration; Tax administration core functions; Taxpayer services; TNM",
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