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dc.contributor.authorReadhead, Alexandra
dc.contributor.authorMulé, Daniel
dc.contributor.authorOp de Beke, Anton
dc.date.accessioned2018-11-12T17:21:43Z
dc.date.available2018-11-12T17:21:43Z
dc.date.issued2018-11-13
dc.identifier.isbn978-1-78748-359-0
dc.identifier.doi10.21201/2018.3590
dc.identifier.urihttp://hdl.handle.net/10546/620595
dc.description<html> <head> <title></title> </head> <body> <p>The petroleum sector offers governments huge potential revenues that could be invested in poverty alleviation and inequality reduction, but those revenues must first be collected. Taxes are levied on profits, but companies may seek to reduce their taxes by deducting ineligible or exaggerated costs, often paid to related parties. Governments&#8217; essential tool to combat petroleum cost overstatement is the right to audit costs, but there is limited data on whether governments use this right effectively. Cost auditing practices in Ghana, Kenya, and Peru suggest that governments face significant challenges. Oxfam proposes recommendations to address these challenges and ensure that governments collect the taxes owed for the exploitation of their finite, nonrenewable petroleum resources.</p> </body> </html>en_US
dc.language.isoEnglishen_US
dc.language.isoSpanish
dc.publisherOxfamen_US
dc.relation.urlhttp://policy-practice.oxfam.org.uk/publications/examining-the-crude-details-government-audits-of-oil-and-gas-project-costs-to-m-620595
dc.subjectNatural resourcesen_US
dc.titleExamining the Crude Details: Government audits of oil and gas project costs to maximize revenue collectionen_US
dc.typeBriefing paperen_US
oxfam.signoff.statusFor public use. Can be shared outside Oxfamen_US
oxfam.subject.countryGhanaen_US
oxfam.subject.countryKenyaen_US
oxfam.subject.countryPeruen_US
oxfam.subject.keywordGovernment auditsen_US
oxfam.subject.keywordPetroleumen_US
oxfam.subject.keywordOil and gasen_US
oxfam.subject.keywordRevenue collectionen_US
oxfam.subject.keywordTaxen_US
oxfam.subject.keywordExtractivesen_US
refterms.dateFOA2018-11-13T00:00:00Z
atmire.accessrights


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