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  <titleInfo>
    <title>Taxation and Management of Natural Resources in Africa</title>
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    <namePart>Amidu, Mohammed.</namePart>
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    <namePart>Ali-Nakyea, Abdallah.</namePart>
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    <namePart>Abor, Joshua Yindenaba.</namePart>
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    <dateIssued encoding="marc">2024</dateIssued>
    <edition>1st ed. 2024.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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    <extent>XX, 483 p. 16 illus., 15 illus. in color. online resource.</extent>
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  <abstract>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.</abstract>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">edited by Mohammed Amidu, Abdallah Ali-Nakyea, Joshua Yindenaba Abor.</note>
  <subject authority="lcsh">
    <topic>Power resources</topic>
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  <subject authority="lcsh">
    <topic>Environmental economics</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Business enterprises</topic>
    <topic>Taxation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Business tax</topic>
    <topic>Law and legislation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Management</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Finance, Public</topic>
  </subject>
  <subject>
    <topic>Resource and Environmental Economics</topic>
  </subject>
  <subject>
    <topic>Business Taxation and Tax Law</topic>
  </subject>
  <subject>
    <topic>Management</topic>
  </subject>
  <subject>
    <topic>Public Finance</topic>
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  <classification authority="lcc">HD9502-9502.5</classification>
  <classification authority="lcc">HC79.E5</classification>
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    <titleInfo>
      <title>Advances in African Economic, Social and Political Development</title>
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  <identifier type="isbn">9783031581243</identifier>
  <identifier type="uri">https://doi.org/10.1007/978-3-031-58124-3</identifier>
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