Tax provisioning by extractive industry multinational subsidiaries

Khanindra Ch. Das

No wp-2022-133, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Extractive industries are spread across mining of metal and minerals, oil and gas, among others. Multinationals in these sectors are confronted with different challenges ranging from corruption, political risk, economic uncertainty, sunk costs, and the long-gestation periods to execute projects. As a result, tax payment behaviour of subsidiaries in the extractive sector could be dependent not only on these factors, but also on the life cycle of the subsidiary, profitability, and holding structure.

Keywords: Extractive industries; Tax; policy uncertainty; Corruption; Political stability; Economic policy (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-ene, nep-pbe and nep-pub
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