NATURAL RESOURCE TAXATION FROM THE SUSTAINABLE ECONOMIC PERSPECTIVE

Răzvan Bălăşescu
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Răzvan Bălăşescu: “Victor Slăvescu” Centre for Financial and Monetary Research, Romanian Academy

Journal of Financial and Monetary Economics, 2014, vol. 1, issue 1, 223-227

Abstract: In a narrow sense, taxation of natural resources is related to royalties that reveal the fiscal advantage of a concrete and rapid cash public revenues. In a large sense, the present paper takes into account both an legal, technological and fiscal management of natural resources to encourage the inter-temporal investments in the field of exploration and exploitation as well as the ideological map of neoclassic and institutional socio economic determinism. In this respect ,the topic proposed is related to the resource curse problem meaning the two sides of a same coin: natural resource taxation is not only a simple political problem of rentier corruption but also an obligation to manage the question of negative externalities on economic capital portofolio structure generated by the illusion of mineral sector booming leadership.

Keywords: natural resurce taxation; resource curse; socio economic determinism (search for similar items in EconPapers)
JEL-codes: H23 N5 Q01 (search for similar items in EconPapers)
Date: 2014
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