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Social and Behavioral Sciences

Brigham Young University

2004

Tax

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The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production, Mark Hill Feb 2004

The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production, Mark Hill

Theses and Dissertations

The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity is important to international relations as well. The tax system affects tax revenue, government actions, oil company actions, and the oil supply …


Fiscal Decentralization In The Czech And Slovak Republics: A Comparative Study Of Moral Hazard, Phillip J. Bryson, Gary C. Cornia, Gloria E. Wheeler Feb 2004

Fiscal Decentralization In The Czech And Slovak Republics: A Comparative Study Of Moral Hazard, Phillip J. Bryson, Gary C. Cornia, Gloria E. Wheeler

Faculty Publications

Fiscal decentralization has provided neither the benefits of decentralization nor an independent revenue source for subnational governments in the Czech and Slovak Republics. In Slovakia, political conditions early in the transition led to the relative neglect of revenue transfers from the center. This produced financial stress but also encouraged greater fiscal independence for local governments. It also forced them to seek maximal property tax revenues. The Czech Republic made more substantial transfers to local governments, but the development of fiscal autonomy was stifled as transfers reduced the need for own-source local revenues. The Czech real estate tax has remained nominal …