05516nam a22006255i 4500 978-3-031-58124-3 DE-He213 20251030112051.0 cr nn 008mamaa 240521s2024 sz | s |||| 0|eng d 9783031581243 978-3-031-58124-3 10.1007/978-3-031-58124-3 doi HD9502-9502.5 HC79.E5 KNB bicssc BUS099000 bisacsh KNB thema Taxation and Management of Natural Resources in Africa [electronic resource] / edited by Mohammed Amidu, Abdallah Ali-Nakyea, Joshua Yindenaba Abor. 1st ed. 2024. Cham : Springer Nature Switzerland : Imprint: Springer, 2024. XX, 483 p. 16 illus., 15 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Advances in African Economic, Social and Political Development, 2198-7270 PART I: PRINCIPLES AND CONCEPTS OF NATURAL RESOURCES MANAGEMENT -- 1. Introduction: An overview of management and tax policy of natural resources -- 2. Natural resources tax administration and reforms in Africa -- 3. Assessing the impact of socio-political risk on natural resources in Africa -- 4. Natural resources revenue management strategies in African countries -- 5. The ethical dilemma of natural resources in African countries -- PART II: FISCAL STRATEGIES OF NATURAL RESOURCES EXTRACTION -- 6. Accountability and transparency of management of natural resources in Africa: Is the information sharing the solution? -- 7. Resource rent and capital gains taxes in Africa -- 8. Taxation of oil and gas revenue in African countries -- 9. Effective and sustainable management of natural resources in Africa: The roles of environmental tax and public participation -- 10. Globalization, institutional quality and management of natural resources in Africa -- PART III: IMPLICATIONS: STABILITY, CREDITABILITY AND SUSTAINABLE DEVELOPMENT -- 11. How does taxation of natural resources promote inclusive development in Africa? -- 12. Foreign direct investment and tax incentives in the extractives sector: the good, the bad and the ugly -- 13. Economics of peace: Can extraction of oil and gas lead to sustainable peace? -- 14. How does taxation of oil and gas hold up in commodity price volatility? -- 15. Can extractive and financial sector development help build sustainable infrastructure in Africa? -- 16. Corruption, taxation of natural resources and sustainable development in Africa -- 17. The impact of natural resource depletion on climate change vulnerability and income inequalities in Africa -- 18. The future of natural resource management and policy in Africa. This book offers a comprehensive examination of the fundamental concepts and principles crucial to the taxation and management of natural resources, specifically tailored to the unique challenges faced by developing African countries. It delves into the key instruments that comprise a resource tax policy, providing invaluable insights into the tax reforms necessary to maximize economic rent for African nations. Written by experts in the field, this book explores the potential application of effective revenue management principles by African governments to achieve desired developmental outcomes. It covers a wide range of topics, including socio-political risks, ethical dilemmas, accountability and transparency, resource rent and capital gains taxes, tax administration and reforms, taxation of oil and gas revenue, environmental taxation, globalization's impact, and the promotion of inclusive development. Designed for scholars, tax professionals, and individuals interested in natural resources management and revenue mobilization strategy in Africa, this book bridges the gap between theory and practice, providing valuable insights and recommendations for sustainable and responsible management of Africa's rich natural resources. Power resources. 62154 Environmental economics. 57520 Business enterprises Taxation. 69451 Business tax Law and legislation. 69452 Management. 324 Finance, Public. 59081 Resource and Environmental Economics. 67450 Business Taxation and Tax Law. 69453 Management. 324 Public Finance. 57719 Amidu, Mohammed. editor. edt http://id.loc.gov/vocabulary/relators/edt 77148 Ali-Nakyea, Abdallah. editor. edt http://id.loc.gov/vocabulary/relators/edt 77149 Abor, Joshua Yindenaba. editor. edt http://id.loc.gov/vocabulary/relators/edt 77150 SpringerLink (Online service) Springer Nature eBook Printed edition: 9783031581236 Printed edition: 9783031581250 Printed edition: 9783031581267 Advances in African Economic, Social and Political Development, 2198-7270 67673 https://doi.org/10.1007/978-3-031-58124-3 ZDB-2-ECF ZDB-2-SXEF 60003 60003