Nigeria as a single commodity dependent economy has over the years relied principally on the proceeds from oil exploitation. Over 90% of the foreign exchange earnings is from this commodity. We have in this paper examined the critical role that an appropriate tax policy can play in the effective...

This study aims to assess Myanmar’s upstream petroleum fiscal regimes by applying comprehensive indicators to rank the level of attractiveness of Myanmar. The indicators include government take (GT), front loading index (FLI), and composite score (CS). The decision maker’s attitude for GT...

The petroleum fiscal system for a country is essentially the taxation structure, including royalty payments, that has been established by legislation. More broadly, the fiscal system includes all aspects of the contractual and taxation framework that governs the relationship between the host...