973 resultados para Government participation taxes


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This study has been conceived with the primary objective of identifying and evaluating the financial aspects of the transformation in country/company relations of the international oil industry from the traditional concessionary system to the system of governmental participation in the ownership and operation of oil concessions. The emphasis of the inquiry was placed on assembling a case study of the oil exploitation arrangements of Libya. Through a comprehensive review of the literature, the sociopolitical factors surrounding the international oil business were identified and examined in an attempt to see their influence on contractual arrangements and particularly to gauge the impact of any induced contractual changes on the revenue benefit accruing to the host country from its oil operations. Some comparative analyses were made in the study to examine the viability of the Libyan participation deals both as an investment proposal and as a system of conducting oil activities in the country. The analysis was carried out in the light of specific hypotheses to assess the relative impact of the participation scheme in comparison with the alternative concessionary model on the net revenue resulting to the government from oil operations and the relative effect on the level of research and development within the industry. A discounted cash flow analysis was conducted to measure inputs and outputs of the comparative models and judge their revenue benefits. Then an empirical analysis was carried out to detect any significant behavioural changes in the exploration and development effort associated with the different oil exploitation systems. Results of the investigation of revenues support the argument that the mere introduction of the participation system has not resulted in a significant revenue benefit to the host government. Though there has been a significant increase in government revenue, associated with the period following the emergence of the participation agreements, this increase was mainly due to socio-economic factors other than the participation scheme. At the same time the empirical results have shown an association of the participation scheme with a decline of the oil industry's research and development efforts.

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Assim como o setor de petróleo é importante para a economia do estado do Rio de Janeiro, o estado é importante para o setor de petróleo nacional. As Participações Governamentais, que incluem os Royalties e a Participação Especial, são a segunda maior arrecadação do estado (12% do total), perdendo apenas para a arrecadação do ICMS (51%). Do que é arrecadado em ICMS 11% é oriundo do setor do petróleo. Com isto, 18% de toda a arrecadação do Governo do estado vem do setor de petróleo. Essa participação poderia ser ainda maior se não houvesse a isenção da cobrança do ICMS na exportação da produção do petróleo e seus derivados. Nesse caso, a participação do setor petróleo no ICMS saltaria para 40%. Em números absolutos a arrecadação poderia ser de R$ 10 bilhões, o dobro da atual arrecadação em Participações Governamentais. Por outro lado, hoje em 2010, 82% da produção e 81% das reservas provadas nacionais estão na plataforma continental fluminense. Com a descoberta do Pré-Sal a produção nacional de petróleo e as reservas provadas poderão dobrar nos próximos anos, com isto a participação do Rio de Janeiro na produção e nas reservas poderá ultrapassar 95%. Apenas em pagamento de Participações Governamentais para União, Estado e Municípios os valores ultrapassariam a cifra de R$ 4 trilhões. Esta é a maior oportunidade de crescimento, desenvolvimento e atração de investimentos que o estado do Rio de Janeiro e seus municípios, ou outro qualquer estado ou município da federação, já teve em toda a História brasileira. Serão investidos nos próximos quatro anos mais de US$ 212 bilhões no setor de petróleo no Brasil e boa parte desses investimentos podem ser realizados dentro do Rio de Janeiro, já que grande parte desses investimentos será na porção fluminense (60% da área total) da área delimitada como Pré-Sal pelo Governo Federal. Serão diversas oportunidades para o estado avançar na melhoria da qualidade dos cidadãos e na infra-estrutura disponibilizada. Mas como toda a oportunidade é seguida de ameaças, as grandes montas de recursos envolvidos atraíram a atenção dos governantes e parlamentares de outros estados e do próprio Governo Federal, que criaram algumas ameaças para essas oportunidades como a mudança do Marco Regulatório do Petróleo, mas por outro lado abriram novas oportunidades tal como uma chance para a mudança na isenção do ICMS. No pior dos cenários o estado do Rio de Janeiro e seus municípios perderão mais que 97% dos Royalties e Participação Especial. Porém as oportunidades são maiores que as ameaças. Os recursos que podem advir do ICMS, dos investimentos das operadoras e das empresas de serviços e o número de empregos que poderão ser gerados compensam em muitas vezes as perdas em Royalties e Participação Especial. O cuidado que o estado do Rio de Janeiro e seus municípios devem ter é de não perder essas oportunidades de crescimento e desenvolvimento econômico e social, atentando para o timing das ações.

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The study of institutions and policy processes in the formation of culture have been a major concern of the "cultural policy debate", which has been a major debate in Australian cultural studies in the 1990s (Bennett 1992a; Cunningham 1992; O'Regan 1993; cf. McGuigan 1996). Bennett (1992) argues that culture in modern societies is defined less by a distinct series of artistic and intellectual practices, the ways of life of distinctive communities or social groups, or as a system for the structuring of meaning in a society, but rather in terms of "the specificity of the governmental tasks and programmes in which those practices come to be inscribed." (Bennett 1992a: 397) Within such a framework, policy becomes "not... an optional add-on but... central to the definition and constitution of culture" (Bennett 1992a: 397). This understanding of culture as "intrinsically governmental" has in turn been linked to an increasingly strategic role for discourses of citizenship as a basis for the engagement of cultural studies intellectuals with the political sphere...

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The recognition that Web 2.0 applications and social media sites will strengthen and improve interaction between governments and citizens has resulted in a global push into new e-democracy or Government 2.0 spaces. These typically follow government-to-citizen (g2c) or citizen-to-citizen (c2c) models, but both these approaches are problematic: g2c is often concerned more with service delivery to citizens as clients, or exists to make a show of ‘listening to the public’ rather than to genuinely source citizen ideas for government policy, while c2c often takes place without direct government participation and therefore cannot ensure that the outcomes of citizen deliberations are accepted into the government policy-making process. Building on recent examples of Australian Government 2.0 initiatives, we suggest a new approach based on government support for citizen-to-citizen engagement, or g4c2c, as a workable compromise, and suggest that public service broadcasters should play a key role in facilitating this model of citizen engagement.

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The recognition that Web 2.0 applications and social media sites will strengthen and improve interaction between governments and citizens has resulted in a global push into new e-democracy or Government 2.0 spaces. These typically follow government-to-citizen (g2c) or citizen-to-citizen (c2c) models, but both these approaches are problematic: g2c is often concerned more with service delivery to citizens as clients, or exists to make a show of ‘listening to the public’ rather than to genuinely source citizen ideas for government policy, while c2c often takes place without direct government participation and therefore cannot ensure that the outcomes of citizen deliberations are accepted into the government policy-making process. Building on recent examples of Australian Government 2.0 initiatives, we suggest a new approach based on government support for citizen-to-citizen engagement, or g4c2c, as a workable compromise, and suggest that public service broadcasters should play a key role in facilitating this model of citizen engagement.

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Wynne and Schaffer (2003) have highlighted both the strong growth of gambling activity in recent years, and the revenue streams this has generated for governments and communities. Gambling activities and the revenues derived from them have, unsurprisingly, therefore also been seen as a way in which to increase economic development in deprived areas (Jinkner-Lloyd, 1996). Consequently, according to Brown et al (2003), gambling is now a large taxation revenue earner for many western governments, at both federal and state levels, worldwide (for example UK, USA, Australia). In size and importance, the Australian gambling industry in particular has grown significantly over the last three decades, experiencing a fourfold increase in real gambling turnover. There are, however, also concerns expressed about gambling and Electronic Gaming in particular, as illustrated in economic, social and ethical terms in Oddo (1997). There are also spatial aspects to understanding these issues. Marshall’s (1998) study, for example, highlights that benefits from gambling are more likely to accrue at the macro as opposed to the local level, because of centralised tax gathering and spending of tax revenues, whilst localities may suffer from displacement of activities with higher multipliers than the institutions with EGMs that replace them. This also highlights a regional context of costs, where benefits accrue to the centre, but the costs accrue to the regions and localities, as simultaneously resources leave those communities through both the gambling activities themselves (in the form of revenue for the EGM owners), and the government (through taxes).

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Citizen engagement and e‐government initiatives in Australia remain somewhat underdeveloped, not least for a number of fundamental structural reasons. Fledgling initiatives can be divided into a number of broad categories, including top‐down government consultation through blogs and similar experimental online sites operated by government departments; bottom‐up NGO‐driven watchdog initiatives such as GetUp!’s Project Democracy site, modelled on projects established in the UK; and a variety of more or less successful attempts by politicians (and their media handlers) to utilise social networking tools to connect with constituents while bypassing the mainstream media. This chapter explores these initiatives, and discusses the varying levels of success which they have found to date.

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In recent years the pressure for charity law reform has swept across the common law jurisdictions with differing results. Modernising Charity Law examines how the UK jurisdictions have enacted significant statutory reforms after many years of debate, whilst the federations of Canada and Australia seem merely to have intentions of reform. New Zealand and Singapore have begun their own reform journeys. This highly insightful book brings together perspectives from academics, regulators and practitioners from across the common law jurisdictions. The expert contributors consider the array of reforms to charity law and assess their relative successes. Particular attention is given to the controversial issues of expanded heads of charity, public benefit, religion, competition with business, government participation and regulation. The book concludes by challenging the very notion of charity as a foundation for societies which, faced by an array of global threats and the rising tide of human rights, must now also embrace the expanding notions of social capital, social entrepreneurism and civil society. This original and highly topical work will be a valuable resource for academics, regulators and legal practitioners as well as advanced and postgraduate students in law and public policy. Specialists in charity law, comparative law, and law and public policy should also not be without this important book.

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The unsustainable and exploitative use of one of the most important but scarce resources on the planet - freshwater - continues to create conflict and human dislocation on a grand scale. Instead of witnessing nation-states adopting more equitable and efficient conservation strategies, powerful corporations are permitted to privatise and monopolise diminishing water reservoirs based on flawed neo-liberal assumptions and market models of the ‘global good’. The commodification of water has enabled corporate monopolies and corrupt states to exploit a fundamental human right, and in the process have created new forms of criminality. In recent years, affluent industrialised nations have experienced violent rioting as protestors express opposition to government ‘freshwater taxes’ and to corporate investors seeking to privatise drinking water. These water conflicts have included unprecedented clashes with police and deaths of innocent civilians in South Africa (BBC News, 2014a); the United Nations intervention in Detroit USA after weeks of public protest (Burns, 2014); and the hundreds of thousands of people protesting in Ireland (BBC News, 2014,b; Irish Times 2015). Subsequently, the commodification of freshwater has become a criminological issue for water-abundant rich states, as well as for the highly indebted water-scarce nations.

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Shrimp culture in Bangladesh has emerged as an important aquaculture industry over the last three decades although its culture in greater parts of the farming area is done in traditional ways. In the meantime, the government of Bangladesh has taken necessary measures along with the private sectors to increase production, upgrade processing industries and to promote export performance. Long supply chain in raw material collection, inadequate infrastructure facilities, poor level of cool chain and lack of adequate HACCP-based training on hygiene and sanitation of different groups of people involved in the field level are the main problems of quality loss of raw materials. Shortage of raw materials results in poor capacity utilization of the processing plants. The growth of bagda (P. monodon) hatchery has expanded rapidly over the last few years, remaining mostly concentrated in Cox's Bazar region is enough to meet the target production. However, there is a shortage of pelleted shrimp feed in Bangladesh. A large number of export processors are now producing increasing amounts of value-added products such as individually quick-frozen, peeled and divined, butterfly cut shrimp, as well as cooked products. The export earnings from value added products is about half of the total export value. About 95% of total fish products are exported to European countries, USA and Japan and the remaining to the Southeast Asia and the Middle East. Most of the EU approved shrimp processing industries have been upgraded with laboratory facilities and provided HACCP training to their workers. As of now, HACCP is applied on the processing plants, but to ensure the quality of raw materials and to reduce risks, shrimp farms are also required to adopt HACCP plan. There is increased pressure time to time from importing countries for fish processors to establish effective quality assurance system in processing plants. Fish Inspection and Quality Control (FIQC) of the Department of Fisheries while having moderately equipped laboratories with chemical, bio-chemical and microbiological testing facilities and qualified technical personnel, the creation of facilities for testing of antibiotics is underway. FIQC mainly supervises quality aspects of the processing plants and has little or no control over raw material supply chains from farm to processing plants. Bangladesh export consignments sometimes face rejection due to reported poor quality of the products. Three types of barriers are reported for export of shrimp to EU countries. These are:(1) government participation in trade and restrictive practices (state aid, countervailing duties, state trading enterprises, government monopoly practices), customs and administrative entry procedures (anti-dumping duties, customs valuation, classification, formalities, rules of origin); (2) technical barriers to trade or TBT (technical regulations, standards, testing, certification arrangement); (3) specific limitations (quantitative restrictions, import licensing, embargoes, exchange control, discriminatory sourcing, export restraints, measures to regulate domestic prices, requirements concerning marking, labeling and packaging).

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-Status report on June Executive Board commitments -Enterprise-level LESAT Beta Version -Detailed-level LESAT Development Plan -Industry and government participation and support requirements -Resource Needs -Executive Board decision on proposed next steps

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Commonwealth government participation targets for students from poor backgrounds should be extended beyond undergraduates to include postgraduate and research students, according to a visiting participation expert from Britain.

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The end of the authoritarian regime in Brazil resulted in new forms of democratization of politics and its institutions, with the strenghtening of the civil society. The Participatory Budgeting is an important experience of that new way, characterized by the assumption of the new responsibilities by the local governments. The comparative approach of those experiences, conducted from different party coalitions - in Piracicaba (1989-1992) and in Santa Bárbara d'Oeste (1997-2000) -, allows a test of their powers and limits from a procedural conception of democracy and the complementary role of the participation. In contrast to a view that gives priority to representation, the analysis discusses the range of the new civil society actions from the perspective of the democratization process in the scope of the Local Government. © 2007 CEDEC.