The purpose of this research is to determine the factors that influence petroleum dan natural gas income tax in production sharing contract. Tests were carried out using 450 observations KKKS and 401 for period 2010-2016. Multiple linear regression panel data a random effect model on shows (1) cost recovery (2) size have negative effect, (3) first tranche petroleum, (4) lifting, (5) price (6) R...

We present a simple model of petroleum exploration and development that can be applied to study the performance of alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many factors and some of the key tradeoffs that would influence an investor’s investment behavior. The model recognizes the role of enhanced oil recovery and treat...

the study investigates the impact of taxation on the nigerian economy for the period 1994 -2012.the dependent variables used in the model includes: gross domestic product (gdp) as a parameter for measuring economic growth, inflation and unemployment. the objective is this study is to determine how taxation affects these macroeconomic variables. to avoid spurious results, the data set collected ...

The study investigated the impact of corporate income tax on government expenditure in Nigeria. Data tax, value added interest rate, gross domestic product, petroleum profit and consumer price index were collected used as independent variable while data public estimated model. ARDL bound test was applied result showed that have long run relationship is significant with expenditure. Other forms ...

Several organisations in the upstream petroleum industry have begun to incorporate the cost of dealing with greenhouse gas (GHG) emissions into their project evaluation processes. The risks due to these costs, like many other petroleum project risks, involve long lead times demanding a flexible response. Moreover, the patterns of risks in these costs are complex and different from other more st...

underground economy affects important indexes such as formal gdp, unemployment, consumption, production and etc. therefore it is necessary to identify elements and factors which affect underground economy to restrict it. surveys and studies indicate the size of iran’s underground economy is high and taxes, quantity and quality of regulations and performance of formal economy are the important f...

the corporate income tax rate plays a worthwhile role in developing fiscal and tax policies for companies, lawmakers and analysts. so, one of the most important issues in tax field, is to determine effective tax rates. the study and scientific calculations of the effective tax rates provide an enhanced tax justice and a careful study of tax pressure on taxpayers would be possible. the objective...

I ncreased expenditures and the government size is an important issue in public sector economics. In this regard, various theories have been developed in order to justify the reasons for the public expenditure growth, and the theories have been empirically tested. One of the outlooks explaining the government expenditures growth and the economy size, is fiscal illusion approach. According ...

Carbon pricing, such as a carbon tax, is an invisible hand that leads to the construction of sustainable low-carbon society, and precise analysis impact pricing on each sector economy indispensable for its design. In this study, equilibrium price model based 2015 input-output table was used next-generation energy systems (2015 IONGES) effect introduction tax industrial assessed. Based existing ...