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Journal articles on the topic 'Resource taxation'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

VALIHURA, Volodymyr, and Viktoriia SIDLIAR. "The fiscal-regulatory role of resource rent taxation in Ukraine." Naukovi pratsi NDFI 2022, no. 2 (2022): 66–78. http://dx.doi.org/10.33763/npndfi2022.02.066.

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Resource rent taxation is an instrument of state regulation designed to stimulate natural resource users to minimize the loss of natural resources during their extraction and involvement in economic circulation, to ensure their rational use. Together with the performance of the regulatory function, resource rent taxation should be a significant source of income for the state budget. The purpose of the article is to highlight the current problems of resource rent taxation in Ukraine from the standpoint of its fiscal and regulatory role, to formulate proposals of an applied nature regarding the

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2

Abdullah, Rudi. "Analisis Akuntansi Pendapatan Perpajakan dalam Rangka Penerapan Akuntansi Berbasis Akrual (Studi Kasus KPP Pratama Baubau)." E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis 18, no. 2 (2018): 111–18. http://dx.doi.org/10.29103/e-mabis.v18i2.177.

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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses

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3

Izvoranu, Anca Marina, and Henriette Cristiana Călin. "Land taxation." Proceedings of the International Conference on Business Excellence 13, no. 1 (2019): 883–88. http://dx.doi.org/10.2478/picbe-2019-0077.

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Abstract The process of producing agricultural goods involves natural resources, cataloged as inputs. Neutral, the most important is the land, as the primary resource among seeds, land, agricultural machinery, fuel. The present paper will analyze how the land resource is taxed, the needs and opportunities of taxation, and what are the shortcomings of this niche. The study does not aim to deal exhaustively with the legislation related issues in this sector, but has in particular sought to identify future directions of development in terms of the ability of agricultural actors to cope with the c

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4

Medalla, Felipe M. "Taxation and Domestic Resource Mobilization." Asian Development Review 09, no. 02 (1991): 73–89. http://dx.doi.org/10.1142/s0116110591000106.

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Taxation can be viewed as an important form of domestic resource mobilization. To the extent that public goods are underprovided, the marginal productivity of resources may be higher in the public sector than in the private sector. As a result, output may increase as tax and revenue collection is improved…

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5

Cairns, Robert D. "Reform of Exhaustible Resource Taxation." Canadian Public Policy / Analyse de Politiques 11, no. 4 (1985): 649. http://dx.doi.org/10.2307/3550295.

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6

Yumaev, Mikhail. "Taxation of natural resource extraction: problematic questions and digitalization of tax administration." Налоги и налогообложение, no. 3 (March 2020): 44–55. http://dx.doi.org/10.7256/2454-065x.2020.3.32580.

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The subject of this research is the theory and methodology of taxation of natural resource extraction, including raw hydrocarbon materials and solid minerals, approaches towards allocation of tax burden between economic agents, development trends in taxation system of extraction of different types of minerals. Special attention is given to the questions of improvement of tax administration of extractive sector based on implementation of the new digital information technologies of transmitting data on the output of minerals and reform of the institution of declaration of tax. Research methodolo

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7

Semevski, Fedor, and Boris Zeide. "Sustainable Environment Through Calibrated Resource Taxation." Journal of Sustainable Forestry 9, no. 1-2 (1999): 157–58. http://dx.doi.org/10.1300/j091v09n01_12.

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8

Blackwell, Boyd, and Brian Dollery. "Resource Taxation and Remote Aboriginal Expenditure." Economic Papers: A journal of applied economics and policy 32, no. 3 (2013): 360–82. http://dx.doi.org/10.1111/1759-3441.12041.

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9

Andersen, Torben M. "Capital income taxation and resource allocation." European Journal of Political Economy 4, no. 4 (1988): 553–54. http://dx.doi.org/10.1016/0176-2680(88)90017-1.

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10

Самусевич, Ярина, Ірина Теницька, and Павло Востриков. "IDENTIFICATION OF COMPLEMENTARY ZONES IN THE CHAIN “ENVIRONMENTAL TAXATION – RATIONAL NATURAL USE – ECONOMY SHADOWING – NATIONAL SECURITY”." Сталий розвиток економіки, no. 4(51) (January 17, 2025): 376–88. https://doi.org/10.32782/2308-1988/2024-51-53.

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Environmental and economic challenges of the modern era require innovative approaches to ensure sustainable development for the state. The interdependence between the rational use of natural resources, tax policy, and economic transparency is a decisive factor in preserving ecosystems and biodiversity while ensuring long-term economic stability. The purpose of the article is to validate and substantiate the complementarity that arises from the de-shadowing of environmental taxes, promoting rational natural resource management, and ensuring national security. The study justifies the complementa

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11

Mulyanti, Dewi, Indra Perwira, Zainal Muttaqin, and Dewi Kania Sugiharti. "THE LEGAL POLICY ROLE OF GROUNDWATER TAX ON WATER RESOURCES CONSERVATION IN INDONESIA." Journal of Law and Sustainable Development 12, no. 2 (2024): e1673. http://dx.doi.org/10.55908/sdgs.v12i2.1673.

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Purpose: This study discusses the role of legal politics in collecting groundwater taxes on water resource conservation and how earmarking taxes in groundwater taxes is an effort to conserve water resources. Theoretical Framework: The theoretical framework for this research is anchored in the intersection of legal and political dimensions within the context of groundwater taxation for water resource conservation in Indonesia. The study recognizes that taxation, as a regulatory instrument, currently falls short in effectively curbing excessive and uncontrolled extraction and utilization of grou

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12

Bai, En Lai. "Research on the Impact of Resource Tax Reform upon the Development in West China." Advanced Materials Research 962-965 (June 2014): 1813–17. http://dx.doi.org/10.4028/www.scientific.net/amr.962-965.1813.

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The economy has been continuously growing along with constant changes and innovations in the resource tax system. Through the background and implication of resource tax reform as well as the mechanism of how such reform affects West China, we can find out the impact of such reform upon sustainable economic growth, the ecological environment and all sectors in West China. In order to further optimizing and upgrading the industrial structure in West China, in my opinion, we should take the following five countermeasures: 1) The scope of taxation is to be enlarged; 2) The tax rate is to be increa

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13

Shah, Alpa. "Natural Resource Taxation in Mexico: Some Considerations." IMF Working Papers 2021, no. 245 (2021): 1. http://dx.doi.org/10.5089/9781513599663.001.

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14

Ing, Julie. "Adverse selection, commitment and exhaustible resource taxation." Resource and Energy Economics 61 (August 2020): 101161. http://dx.doi.org/10.1016/j.reseneeco.2020.101161.

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15

Garnaut, Ross. "Principles and Practice of Resource Rent Taxation." Australian Economic Review 43, no. 4 (2010): 347–56. http://dx.doi.org/10.1111/j.1467-8462.2010.00616.x.

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16

Im, Jeong-Bin. "Optimal taxation of exhaustible resource under monopoly." Energy Economics 24, no. 3 (2002): 183–97. http://dx.doi.org/10.1016/s0140-9883(02)00017-8.

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17

Chen, Rujia. "Domestic Resource Taxation Makes One Solution to the Rare Earth Dispute in WTO — Insights into China’s Resource Taxation." OALib 07, no. 05 (2020): 1–14. http://dx.doi.org/10.4236/oalib.1106327.

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18

Tyuleneva, Tatiana, and Marat Moldazhanov. "The Use of Environmental Taxation Instruments in Order to Ensure Sustainable Development of Mining Region." E3S Web of Conferences 174 (2020): 04061. http://dx.doi.org/10.1051/e3sconf/202017404061.

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One of the problems of mineral resource clusters` sustainable development is the creation of an economic mechanism for environmental management that ensures compliance with the principles of rational resource consumption through the creation of environmental taxation tools. The article describes trends in implementation of sustainable development through environmental taxation: environmental taxes, promotion of rational use of natural resources, application of environmental technologies, support the use of alternative sources of energy, including through the organization of trading quotas on e

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19

Engström, Gustav, and Johan Gars. "Optimal Taxation in the Macroeconomics of Climate Change." Annual Review of Resource Economics 7, no. 1 (2015): 127–50. http://dx.doi.org/10.1146/annurev-resource-100814-124951.

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20

Sun, Xiaohua, Junlin Ren, and Yun Wang. "The impact of resource taxation on resource curse: Evidence from Chinese resource tax policy." Resources Policy 78 (September 2022): 102883. http://dx.doi.org/10.1016/j.resourpol.2022.102883.

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21

Kwan, Wei Ling, Magiswary Dorasamy, Abdul Aziz Bin Ahmad, Jayamalathi Jayabalan, Pradeep Kumar, and Lingeswaran Subermaniam. "Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review." F1000Research 10 (October 18, 2021): 1055. http://dx.doi.org/10.12688/f1000research.73318.1.

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Background: In the era of the Fourth Industrial Revolution (IR 4.0), digital taxation emerged as a tool for accelerating the economic growth of a nation. While Industry 4.0 focuses on enabling real-time decision-making with sophisticated technology to enhance productivity, digital taxation can serve as an important tool for improving business sustainability. Institutions of higher learning (IHL), which aim to design an IR 4.0 educational ecosystem, can embrace digital taxation, as they face various challenges with different resources. The literature indicates that frugal innovation through dig

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22

Kwan, Wei Ling, Magiswary Dorasamy, Abdul Aziz Bin Ahmad, Jayamalathi Jayabalan, Pradeep Kumar, and Lingeswaran Subermaniam. "Digital taxation to promote frugal innovation in institutions of higher learning: a three-decade systematic literature review." F1000Research 10 (March 22, 2022): 1055. http://dx.doi.org/10.12688/f1000research.73318.2.

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Background: In the era of the Fourth Industrial Revolution (IR 4.0), digital taxation emerged as a tool for accelerating the economic growth of a nation. While Industry 4.0 focuses on enabling real-time decision-making with sophisticated technology to enhance productivity, digital taxation can serve as an important tool for improving business sustainability. Institutions of higher learning (IHL), which aim to design an IR 4.0 educational ecosystem, can embrace digital taxation, as they face various challenges with different resources. The literature indicates that frugal innovation through dig

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23

Kusuma, Dita. "Income Tax and Its Influence on Work Motivation: A Human Resource Management Perspective." Golden Ratio of Taxation Studies 4, no. 1 (2024): 25–36. http://dx.doi.org/10.52970/grts.v4i1.623.

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This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identif

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24

Campbell, H. F., and R. K. Lindner. "A Model of Mineral Exploration and Resource Taxation." Economic Journal 95, no. 377 (1985): 146. http://dx.doi.org/10.2307/2233474.

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25

Hogan, Lindsay. "Non-renewable resource taxation: policy reform in Australia*." Australian Journal of Agricultural and Resource Economics 56, no. 2 (2012): 244–59. http://dx.doi.org/10.1111/j.1467-8489.2012.00583.x.

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26

Brockington, Dan. "Corruption, Taxation and Natural Resource Management in Tanzania." Journal of Development Studies 44, no. 1 (2008): 103–26. http://dx.doi.org/10.1080/00220380701722332.

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27

Rowse, John. "On ad valorem taxation of nonrenewable resource production." Resource and Energy Economics 19, no. 3 (1997): 221–39. http://dx.doi.org/10.1016/s0928-7655(96)00014-0.

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28

Bisceglia, Michele. "Optimal taxation in a common resource oligopoly game." Journal of Economics 129, no. 1 (2019): 1–31. http://dx.doi.org/10.1007/s00712-019-00662-y.

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29

Guo, Jang-Ting, Yutaro Izumi, and Yi-Chan Tsai. "Resource misallocation and aggregate productivity under progressive taxation." Journal of Macroeconomics 60 (June 2019): 123–37. http://dx.doi.org/10.1016/j.jmacro.2019.02.002.

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30

Chol, Jacob Dut. "Politics of Economic Rents and Petroleum Resources Taxation in Oil and Gas Industry." International Journal of Research and Review 11, no. 11 (2024): 409–28. http://dx.doi.org/10.52403/ijrr.20241139.

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This paper argues the politics of economic rents and petroleum resources taxation in oil and gas industry. It does this through the understanding concept of economic rent, royalties, corporation tax, resource rent tax and brown tax. It surveys the comparative merits and demerits of royalties, corporation tax, resource rent tax and brown tax. The paper discusses the concept of tax structure and proposes that it should be progressive and fair to both government and investors. The principles of a good tax structure should include simplicity, convenience, ability to pay, economical, equity and cer

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31

Yin, Yanhui, and Bowen Yang. "Environmental Protection or Development? Multiple Policy Effects Evaluation of the Resource Tax Collection Reform for Iron Ore Enterprises in China." International Journal of Environmental Research and Public Health 20, no. 5 (2023): 3976. http://dx.doi.org/10.3390/ijerph20053976.

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The change from quantity-based taxation to price-based taxation of iron ore resources is an important measure for China to implement the goal of carbon peaking and carbon neutralization, and to achieve green economic recovery. To explore the policy’s effectiveness in playing its tax function, and improving the environment and production efficiency, this paper takes the reform of the method of resource tax collection as the “quasi natural experiment” object, and selects the balanced panel data of 16 provinces in China from 2011 to 2021. The double difference method is used to evaluate the polic

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32

Nwapi, Chilenye. "Mineral Resource Policy Harmonisation in West Africa." Global Journal of Comparative Law 7, no. 1 (2018): 134–68. http://dx.doi.org/10.1163/2211906x-00701007.

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This article critiques the mineral resource policy harmonisation strategies adopted by supranational institutions in West Africa, focusing on local content/procurement and fiscal policy/taxation. Although minerals are sometimes defined to cover both mining and oil and gas, the article focuses on policies related to mining. It views West Africa’s mineral resource policy harmonisation strategies relating to local content and taxation as an attempt to standardise the rules and practices among individual States. Standardisation is particularly strong within the West African Economic and Monetary U

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33

McLure, C. E. "The Taxation of Natural Resources and the Future of the Russian Federation." Environment and Planning C: Government and Policy 12, no. 3 (1994): 309–18. http://dx.doi.org/10.1068/c120309.

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This paper is an examination of the vertical and horizontal division of revenues from taxing natural resources, a crucial issue for the future of the Russian Federation. Assigning resource revenues entirely to subnational governments would undermine the fiscal capacity of the central government, Resources arc so concentrated geographically that allocating revenues primarily to jurisdictions where production occurs would create large fiscal disparities among subnational governments. Either of these policies could encourage the disintegration of the Federation—as could a contrary policy. After a

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34

Samusevych, Yaryna, and Maryna Horodetska. "Environmental taxation impact on the development of Ukrainian mining industry." Economic Herald of SHEI USUCT 17, no. 1 (2023): 98–107. http://dx.doi.org/10.32434/2415-3974-2022-17-1-98-107.

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The article reveals the main directions of influence of environmental taxation of enterprises in the mining industry. Using the correlation matrix, the relationship between resource taxation and financial indicators of their activity, as well as indicators of pollution and financing of protection by companies in the mining sector is determined. A complex of one-factor regression models was built to assess the impact of environmental taxes on the development of the mining industry. It is proposed to implement in Ukraine certain tax stimulating tools that are the most successful in the EU countr

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35

Gaudet, Gérard. "Ressources non renouvelables et taxation." Articles 53, no. 4 (2009): 634–47. http://dx.doi.org/10.7202/800750ar.

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Abstract A discussion of the main controversies over the tax treatment of the natural resource industries, of optimal taxation in relation to various policy objectives, and of the possibility of attaining these objectives through the main forms of taxation and royalties now in existence.

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36

Christoffersen, Henrik, and Gert Tinggaard Svendsen. "Bureaucratic Tax-Seeking: The Danish Waste Tax." Energy & Environment 13, no. 3 (2002): 355–66. http://dx.doi.org/10.1260/095830502320268223.

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We suggest that when individual ministries are able to add differentiated green taxation on top of traditional taxation, the result is over-taxation. This is so for two reasons. Firstly, budget maximisation leads to overwhelming fiscal pressure because bureaucracies are competing for resources just like fishermen or hunters (here named ‘bureaucratic tax-seeking’). Secondly, the absence of a strong and fully informed ‘troop leader’, i.e. overall budget co-ordinator, prevents the rational co-ordination of collective action. Taxing citizens or firms may then be likened to harvesting rents from a

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37

Pahari, U. K., and T. K. Kar. "Conservation of a resource based fishery through optimal taxation." Nonlinear Dynamics 72, no. 3 (2013): 591–603. http://dx.doi.org/10.1007/s11071-012-0737-z.

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38

Sadler, Thomas R. "Environmental taxation, the double dividend, and natural resource markets." International Advances in Economic Research 7, no. 3 (2001): 367. http://dx.doi.org/10.1007/bf02295412.

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39

Devarajan, Shantayanan, and Quy-Toan Do. "Taxation, accountability, and cash transfers: Breaking the resource curse." Journal of Public Economics 218 (February 2023): 104816. http://dx.doi.org/10.1016/j.jpubeco.2022.104816.

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40

Gaudet, Gérard, and Pierre Lasserre. "Capital income taxation, depletion allowances, and nonrenewable resource extraction." Journal of Public Economics 29, no. 2 (1986): 241–53. http://dx.doi.org/10.1016/0047-2727(86)90005-8.

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41

Nasimdzhanov, Yunusjon. "ISSUES OF IMPROVING THE THEORETICAL FOUNDATIONS OF RESOURCE TAXATION." Economics and education 24, no. 4 (2023): 198–203. http://dx.doi.org/10.55439/eced/vol24_iss4/a32.

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In this article, a proposal has been developed in our republic to calculate taxes on resources, identify existing economic problems in their collection and related organization of tax administration, develop scientific and practical recommendations related to their solutions, and improve them.

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42

Kozhuhova, T. V., Yu H. Bocharova, and O. V. Ishchenko. "ENVIRONMENTAL TAXATION IN THE EUROPEAN UNION: TRENDS AND FEATURES." Visnyk of Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky, no. 1(78) 2023 (2023): 82–91. http://dx.doi.org/10.33274/2079-4819-2023-78-1-82-91.

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Objective. The purpose of the article is to determine trends and features in the field of environmental taxation in the European Union. Methods. In the research process, the following general scientific methods and techniques of cognition were used: methods of scientific abstraction, analysis and synthesis (for the study of theoretical aspects of environmental taxation, determination of trends in the field of environmental taxation of the European Union), systematic generalization (for the classification of environmental taxes, determination of the principles of environmental taxation, feature

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43

Brooks, Neil. "Taxation and Citizenship." Labour / Le Travail 48 (2001): 353. http://dx.doi.org/10.2307/25149204.

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44

Arzaghi, Mohammad, and Andrew Balthrop. "No taxation, no representation: An investigation of the relationship between natural resources and fiscal decentralization." Environment and Planning C: Politics and Space 36, no. 7 (2018): 1234–55. http://dx.doi.org/10.1177/2399654417752683.

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Rents from natural resources can alter the relationship between central and local governments by providing a new source of government financing. We develop a model to explore the relationship between fiscal decentralization and resource abundance. Our model indicates that natural resource rents can detach central government expenditures from the tax base so that the central government can spend more to persuade a fractious periphery to remain under central government control. Thus, other things being equal, higher natural resource rents can result in less decentralized government expenditures.

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45

Mayr, Thomas P., and Raymond H. McGrath. "Tramp shipping: The role of taxation in international resource allocation." Maritime Policy & Management 24, no. 3 (1997): 261–83. http://dx.doi.org/10.1080/03088839700000030.

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46

Bourgain, Arnaud, and Skerdilajda Zanaj. "A tax competition approach to resource taxation in developing countries." Resources Policy 65 (March 2020): 101519. http://dx.doi.org/10.1016/j.resourpol.2019.101519.

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47

Ward, Frank A., and Joe Kerkvliet. "Quantifying exhaustible resource theory: An application to mineral taxation policy." Resource and Energy Economics 15, no. 2 (1993): 203–41. http://dx.doi.org/10.1016/0928-7655(93)90004-e.

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48

Gunnlaugsson, Stefan B., Dadi Kristofersson, and Sveinn Agnarsson. "Fishing for a fee: Resource rent taxation in Iceland's fisheries." Ocean & Coastal Management 163 (September 2018): 141–50. http://dx.doi.org/10.1016/j.ocecoaman.2018.06.001.

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49

Karp, Larry, and John Livernois. "On efficiency-inducing taxation for a non-renewable resource monopolist." Journal of Public Economics 49, no. 2 (1992): 219–39. http://dx.doi.org/10.1016/0047-2727(92)90021-7.

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50

Kipuka Kabongi, Decky, and Yiagadeesen Samy. "Democracy and Taxation: Evidence from African Countries." Journal of African Development 24, no. 1 (2023): 43–64. http://dx.doi.org/10.5325/jafrideve.24.1.0043.

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ABSTRACT Using a database on fiscal performance from the African Economic Outlook (AEO) for 51 African countries, this article examines the link between regime type and taxation. The existing theoretical and empirical literature on this issue has thus far yielded very contradictory results, and the relationship between regime type and taxation in the African case has not been studied as much, largely because of insufficient data. Yet, the African case is interesting for several reasons. First, many African countries have democratized in the past two decades. At the same time, tax revenue as a

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