Revenue Administration: Administering Revenues from Natural Resources - A Short Primer

Andrea Lemgruber

No 2014/002, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: 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. 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. Revenue Administration describes the challenges that developing countries face and presents good practices to help build countries’ long-term institutional capacity.

Keywords: TNM; tax administration; NR company; NR revenue; NR sector; NR taxpayer; Revenue Administration; Natural Resource Taxation; Extractive Industries; NR-sector issue; NR tax procedure; Tax administration core functions; Administration in revenue administration; Taxpayer services; Auditing; Sub-Saharan Africa; Global (search for similar items in EconPapers)
Pages: 27
Date: 2014-06-17
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