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  • 标题:Issues of Taxation in the Oil and Gas Sector in Selected Countries: Lessons for Ghana
  • 本地全文:下载
  • 作者:Emmanuel B. Amponsah ; John A. Enahoro ; Abdallah Ali-Nakyea
  • 期刊名称:International Business and Management
  • 印刷版ISSN:1923-841X
  • 电子版ISSN:1923-8428
  • 出版年度:2012
  • 卷号:5
  • 期号:2
  • 页码:167-174
  • DOI:10.3968/j.ibm.1923842820120502.1085
  • 出版社:Canadian Research & Development Center of Sciences and Cultures
  • 摘要:Issues of Taxation in the Oil and Gas Sector in Selected Countries: Lessons for Ghana undertakes a review of petroleum taxation in selected countries around the world and seeks to fashion a way for Ghana’s infantile petroleum industry. In other words, the study seeks to facilitate a smooth tax regime and policy for Ghana. The study is based on literature arising from desk research as well as through telephone interviews. Petroleum taxation regimes of the countries under study portend to mitigate the current inconsistencies and resulting contentions from tax payers in Ghana. Key words: Oil and gas; Petroleum; Crude oil; Hydrocarbon; Upstream petroleum operations; Taxation; Tax legislation; Royalty; Income tax
  • 关键词:Oil and gas;Petroleum;Crude oil;Hydrocarbon;Upstream petroleum operations;Taxation;Tax legislation;Royalty;Income tax
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