Miller, A. and Alalade, C., 2003. Factors influencing the development and reform of the upstream oil and gas fiscal systems in the UK and Nigeria – a comparative study. In: Tax Research Network Annual Conference, September 2003, Worcester College, Oxford, England. (Unpublished)
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The development and reform of petroleum fiscal systems is governed by many of the principles relevant to taxes on all other types of business. However, there is the additional issue of the capture of economic rent. The study considers how far the principles of good petroleum fiscal system design have been applied to the particular oil and gas industries of the UK and of Nigeria from the 1960s to the present day. The study examines the factors which have influenced the development of each country’s system.
|Item Type:||Conference or Workshop Item (Paper)|
|Uncontrolled Keywords:||oil gas taxation petroleum|
|Subjects:||Social Sciences > Finance and Financial Economics|
|Deposited By:||Mrs Angharad Miller|
|Deposited On:||01 Jul 2010 19:11|
|Last Modified:||07 Mar 2013 15:33|
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