Improving the Performance of Natural Resource Taxation in Developing Countries

This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both corporate income and resource rent taxes, as opposed to royalties. The paper identifies both the political consequences and technical challenges (particularly in the area of enforcement of arm's length pricing in the natural resource context)

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Year of publication:	2018
Authors:	Durst, Michael C.
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Entwicklungsländer \| Developing countries \| Rohstoffsteuer \| Resource tax \| Rohstoffpolitik \| Resource policy

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