Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/229246 
Autor:innen: 
Erscheinungsjahr: 
2020
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2020/22
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries. However, this is challenging in practice, given commodity market volatility, the extended lags (and often opaque processes) between resource discoveries and fiscal yields, and the heterogeneity of taxable entities within the sector. Such issues are exacerbated by capacity deficits: quantitative sector assessment frameworks are seldom employed or maintained by revenue authorities. In contrast, commercial mining entities typically have well-developed tools for analysing future cash flows and profitability. This paper identifies considerable scope to strengthen public revenue forecasts by drawing more heavily on industry best practices and data sources, including through bottom-up analysis of the tax base and a more rigorous approach to modelling key uncertainty drivers.
Schlagwörter: 
Lateinamerika
Latin America
Unternehmensbesteuerung
Company taxation
JEL: 
H20
H25
L72
N50
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-779-8
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
463.05 kB





Publikationen in EconStor sind urheberrechtlich geschützt.