Technical Notes and Manuals

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

By Andrea Lemgruber

June 17, 2014

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Andrea Lemgruber. Revenue Administration: Administering Revenues from Natural Resources - A Short Primer, (USA: International Monetary Fund, 2014) accessed November 22, 2024

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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.

Subject: Administration in revenue administration, Auditing, Public financial management (PFM), Revenue administration, Tax administration core functions, Taxpayer services

Keywords: Administration in revenue administration, Auditing, Extractive Industries, Global, Natural Resource Taxation, NR company, NR revenue, NR sector, NR tax procedure, NR taxpayer, NR-sector issue, Revenue Administration, Sub-Saharan Africa, Tax administration, Tax administration core functions, Taxpayer services, TNM

Publication Details

  • Pages:

    27

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2014/002

  • Stock No:

    TNMEA2014002

  • ISBN:

    9781498349673

  • ISSN:

    2075-8669

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