دانلود کتاب باز طراحی مالیات بر نفت – هم ترازی دولت و سرمایه گذاران در انگلستان
Redesigning Petroleum Taxation – Aligning Government and Investors in the UK
نویسنده: Emre Usenmez
سال انتشار: 2019
تعداد صفحات: 197
زبان فایل: انگلیسی
فرمت فایل: pdf
حجم فایل: 3MB
Since its inception some 40 years ago, petroleum-specific taxation in the UK has been subject to numerous modifications. Often these modifications were brought into place not only to sufficiently incentivise the investors but also to capture a fair share for the government. However, it is evident from the frequency of changes that finding the right balance between these two aims is no easy matter. Such a balance, and the consequent fiscal stability, is necessary for the long-term relationship between the parties to endure to their mutual benefit.
Still, it does not take much for one or other party to feel that they are out of balance. As a consequence, one party feels that the other party is taking an undue proportion of the value generated and that they are losing out. Yet achieving that balance and fiscal stability is possible. To understand this possibility, this book first clarifies what is meant by sufficient incentivisation and fair share before developing a new fiscal system that manages this balance and stability.