Taxation of non-renewable (DIE)

Taxation of non-renewable natural resouces – what are the key issues? published by DIE. “Financing for development requires developing countries to step up their domestic revenue mobilisation. A major issue in this context is the taxation of non-renewable natural resources. Recent DIE publications suggest that many low-income and lower-middle-income countries may be failing to tap the full revenue potential of these resources. More importantly, however, taxing on-renewables is a highly political matter, involving powerful domestic as well as international actors, in both the private and the public sector.”  PDF Attached.