The story of the UK oil and gas taxation policy: history and trends

作者: H Abdo

DOI:

关键词: PetroleumPublic economicsGovernmentInternational economicsTax reformPoliticsEnergy policyEconomicsTax rateFossil fuelContext (language use)

摘要: Different oil producing countries adopt different types of and gas agreements to regulate their relationships with international companies. These tailor petroleum fiscal regimes fit own desires. However, in some cases a host country may amend its regime due changes the internal and/or economic political environment or government’s energy policy. The story UK concession be unique; this is employment unique type agreement which no longer includes royalty charge as key element regime. model described accommodating private interest under public control. This paper details historical context. aim illustrate development taxation system on one hand highlight many trends that developed over time. Our approach will based detailing tax calculating resulting marginal rate consequence any reform.

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