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Exploring the Rationales for the UK Petroleum Tax Relaxations: The UK Petroleum Fiscal Regime 1980-2000 - Softcover

Abdo, Hafez

 
9783843382724: Exploring the Rationales for the UK Petroleum Tax Relaxations: The UK Petroleum Fiscal Regime 1980-2000
Softcover
ISBN 10: 3843382727 ISBN 13: 9783843382724
Verlag: LAP LAMBERT Academic Publishing, 2010

Inhaltsangabe

The UK petroleum fiscal regime was established in 1975. The period 1983-2000 witnessed three petroleum tax relaxations. These presented a change in the type of UK governance of its petroleum resources from Proprietorial to a non-Proprietorial regime. This new type of governance the UK petroleum resources continued to be accommodated under a unique type of mineral ownership, which was called 'the North Sea Model'. This type of minerals ownership grants the concessionaire a mining and economic right but not a mineral right. It accommodates private interests under public control. Our tests showed that the 1983 petroleum tax relaxation was not successful in achieving its aims. The 1987-88 petroleum tax relaxation was successful in stimulating extra investments in new areas, and in increasing the cash flow of the UK oil industry. The 1993 petroleum tax relaxation left the Government with a very small economic rent from new oil fields. The results of this thesis show that the UK Government was always the revenue loser because of these tax relaxations. These were the key drivers in changing the UK governance of its petroleum resources from a Proprietorial to a non-Proprietorial regime.

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Über die Autorin bzw. den Autor

Dr Hafez Abdo is a Senior Lecturer in Accounting at the Nottingham Trent University. His research focuses on International Oil and Gas Agreements, Petroleum Fiscal Regimes and Energy Security. His research is presented in international conferences and published in energy journals. Dr Abdo holds the following degrees B.Sc, P.G. Dip, PCHE, M.Acc, PhD.

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Verlag
LAP LAMBERT Academic Publishing
Erscheinungsdatum
2010
Sprache
Englisch
ISBN 10 
3843382727
ISBN 13 
9783843382724
Einband
Taschenbuch
Anzahl der Seiten
396
Kontakt zum Hersteller
Nicht verfügbar
Verantwortliche Person
SIA OmniScriptum Publishing
customerservice@vdm-vsg.de

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Riga
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