scholarly journals Taxation of natural resource extraction: problematic questions and digitalization of tax administration

2020 ◽  
pp. 44-55
Author(s):  
Mikhail Yumaev
Keyword(s):  
Natural Resources ◽  
Natural Resource ◽  
Information Technologies ◽  
Raw Materials ◽  
Resource Extraction ◽  
Tax Administration ◽  
Digital Information ◽  
Natural Resource Extraction ◽  
Taxation System

The subject of this research is the theory and methodology of taxation of natural resource extraction, including raw hydrocarbon materials and solid minerals, approaches towards allocation of tax burden between economic agents, development trends in taxation system of extraction of different types of minerals. Special attention is given to the questions of improvement of tax administration of extractive sector based on implementation of the new digital information technologies of transmitting data on the output of minerals and reform of the institution of declaration of tax. Research methodology includes: consideration of the principles of taxation system of natural resource extraction; determination of interconnection between the elements of this system and its disturbance; formulation of theoretical conclusions on the basis of studying the practice of taxation and tax administration. The scientific novelty consists in identification of vulnerability of taxation system of natural resource extraction from external factors, including world prices for mineral raw materials; substantiation of measures on neutralization of such dependence; proof of the need for harmonization of the key concepts of Taxation Code of the Russian Federation and legislation on the depth, and formation of the system of direct assessment of reasonableness and effectiveness of point-based and categorical incentives on extraction of natural resources. The article substantiates the vectors of reform of tax declaration system regarding the extraction of natural resources and determination of tax liabilities on the records of government reserve of natural resources. An algorithm is developed for organization of direct oil metering at the wells, using the modern digital technologies.  

When Extracting Is Not Subtracting: Accounting for Organism-technologies as Stakeholders in Microbial Resource Extraction through an Experiment in Discursive Biomimicry

2021 ◽  
pp. 016224392110354
Author(s):  
Erika Amethyst Szymanski
Keyword(s):  
Saccharomyces Cerevisiae ◽  
Natural Resource ◽  
Information Technologies ◽  
Resource Extraction ◽  
Digital Information ◽  
Yeast Saccharomyces Cerevisiae ◽  
Natural Resource Extraction ◽  
Digital Resource ◽  
And Control

This paper concerns how digitizing biological resources enables disentangling information technologies from biological bodies and, thus, from response-abilities among creatures from which they are derived. Extracting (digital) information from (biological) bodies makes it possible to stabilize, freeze, circulate, and control that information independently from creaturely activities—multiplying, not subtracting from the originating material. Such extractions tend to attenuate human interdependencies with other creatures even while expanding the scope of their utility as resources, to the effect of limiting those who have a stake in their development to humans alone. Where conventional natural resource extraction does violence to places and those interdependent with them, digital resource extractions may instead do violence to human capacities to recognize and act on multispecies interdependencies. Here, I argue that choosing to realize connections among organisms and organismal resources makes it possible to envision how creatures may be stakeholders in their own development, with joined ethical and epistemic consequences. I trace that possibility through a case study of the essential laboratory yeast Saccharomyces cerevisiae via the physical metaphor of snowflake yeast, an S. cerevisiae variant that maintains multicellular connections as it reproduces.

The March of Neocolonization Folly in the Amazon

2020 ◽  
pp. 153270862097874
Author(s):  
Marcelo Diversi
Keyword(s):  
Global Warming ◽  
Natural Resources ◽  
Indigenous Peoples ◽  
Natural Resource ◽  
New World ◽  
Amazon Rainforest ◽  
Resource Extraction ◽  
Direct Connection ◽  
Natural Resource Extraction ◽  
Plant Extinction

The Amazon Rainforest is the most biodiverse place on Earth, home to hundreds of indigenous peoples, many of whom still with no or little contact with settler civilization, and of vital importance for our planet’s climate sustainability. Yet the march of neocolonization continues to advance deforestation, indigenous displacement, animal and plant extinction, unsustainable natural resource extraction, and disruption in river connectivity and to greatly contribute to global warming. In this article, I will deconstruct the narratives used to justify the Amazonian westward march in pursuit of energy, land, and natural resources, establishing a direct connection between contemporary narratives of justification and the Spanish “Requerimiento” of 1513, a declaration by the Spanish Monarchy of their divine right to conquer the New World and its peoples.

scholarly journals Strategic view on the rental policy in the field of environmental management

2018 ◽  
Vol 16 (1) ◽  
pp. 1-11
Author(s):  
Yuliia Halynska
Keyword(s):  
Environmental Management ◽  
Natural Resources ◽  
Natural Resource ◽  
Local Community ◽  
State Regulation ◽  
Resource Extraction ◽  
Economic Relations ◽  
Natural Resource Extraction ◽  
State Administration

The article proposes to consider a “new view” on the necessary changes in the rental policy in the field of environmental management. The main stages of the rental policy have been identified and analyzed, such as transformation of socio-economic relations; role of state regulation of the rental policy. Nowadays, in a context of transformation of rental policy and socio-economic relations, state administration should form social values through the environmental use and consumption of resources and implement a saving policy on the natural resource extraction. With the help of the implementation of the collaboration mechanism, the interests of the parties to the collaborative alliance regarding the redistribution of rental income received from the natural resource extraction may be taken into account.In addition, attention was focused on the necessity of optimal distribution of rental income from the extraction of natural resources in the conditions of the collaborative alliance. The research showed that the convergence of interests in the system “state – society – fuel production enterprise” is today the priority form of cooperation in order to form the socio-environmental responsibility in the extraction and use of natural resources, to motivate behavior of the local community with the support of the scientific and expert group on the redistribution of part of the rental income on restoration and development of the territories, as well as to implement a saving policy on the use and consumption of resources in order to preserve them for future generations.

The Politics of Natural Resource Extraction in Zambia

2018 ◽  
Author(s):  
Anthony Bebbington ◽  
Abdul-Gafaru Abdulai ◽  
Denise Humphreys Bebbington ◽  
Marja Hinfelaar ◽  
Cynthia A. Sanborn ◽  
...  
Keyword(s):  
Natural Resources ◽  
Natural Resource ◽  
Inclusive Development ◽  
Resource Extraction ◽  
The Political ◽  
Social Policies ◽  
Mining Sector ◽  
Natural Resource Extraction ◽  
Mineral Wealth ◽  
Historical Periods

By comparing historical periods of high and low social and economic investment related to the mining sector, this chapter explores the reasons why Zambia’s mineral wealth has not been translated into sustained and inclusive development. A political settlements approach is utilized to explore the dynamics of the governance of natural resources. The analysis reveals a level of continuity in political arrangements, a meta-settlement of some kind, which is founded on a long lineage of the power of foreign influence in shaping economic and social policies. While the building of political coalitions proved useful for establishing some level of stability in Zambia, these coalitions have not stimulated development and have tended to push non-dominant groupings to the political margins.

scholarly journals Political ecologies of time and temporality in resource extraction

2020 ◽  
Vol 27 (1) ◽  
pp. 819-829
Author(s):  
Ashley Fent ◽  
Erik Kojola
Keyword(s):  
Natural Resources ◽  
Political Ecology ◽  
Natural Resource ◽  
Special Section ◽  
Resource Extraction ◽  
Extractive Industry ◽  
Natural Resource Extraction ◽  
Temporal Aspects ◽  
Speed Up ◽  
Political Ecologies

This article introduces a Special Section on time and temporality in natural resource extraction. The Special Section illuminates the importance of both resource temporalities and temporal strategies around resource extraction, including nostalgia and identity, political strategies to delay projects, and contested attempts at predicting and managing the future. In addressing these themes, contributors highlight divergent spatio-temporalities and memories of extractive landscapes, local people's anticipation of future effects from mining, and governmental and corporate practices to speed up project implementation. We suggest that various temporal aspects – such as history, memory, velocity, delay, and epistemologies of time – play a central role in how struggles and controversies over extractive development manifest in particular places. We also offer additional avenues for research on contested understandings of time and temporality in political ecology.Keywords: natural resources, extractive industry, temporality, political ecology

scholarly journals Determination of natural assets of territorial communities: theoretical discourse

2021 ◽  
Vol 69 (2) ◽  
pp. 31-43
Author(s):  
K. Patytska
Keyword(s):  
Natural Resources ◽  
Natural Resource ◽  
Asset Management ◽  
Legal Status ◽  
User Cost ◽  
Resource Potential ◽  
Dual Approach ◽  
Domestic Legislation ◽  
The Relationship

The paper determines the natural assets of territorial communities and reveals their components in the context of domestic legislation. Scientific approaches to the specified problem in domestic and western scientific thought are developed. The essence of the concept «natural assets» is revealed and their main features – the presence of the identified owner, active manager and user; cost; Legal Status; economic return are defined. The relationship between the categories «natural assets», «natural resources» and «natural resource potential» are established. The main difference between natural resources as the asset of territorial community and other types of assets – the need for dual approach to their management: to generate income, ensure community development and in the interests of all stakeholder groups; in order to preserve the natural environment is revealed. The scientific approach to natural resource management with the participation of local communities, which is based on the principles of subsidiarity, sustainability, fairness, accountability, efficiency, activity, adaptability, environmental responsibility, inclusiveness is analyzed. This approach has the following common features: decentralization of powers to manage natural assets; reconciling the interests of stakeholders and opportunities for efficient of natural resources use; combination of environmental and socio-economic goals in the process of natural asset management; development of institutions for increasing decision-making efficiency in the field of natural asset management at the community level; stakeholders education and notification. Scientific approaches to the systematization of natural assets of territorial communities in terms of stakeholders groups (by ownership of the asset, the possibility of access to the asset and competition in their use) are studied. The expediency of classifying stakeholders as natural assets of territorial communities by their interests is substantiated. The peculiarities of the use/utilization and possession of natural resources in accordance with the legislative acts regulating natural resource relations in Ukraine are revealed.

scholarly journals Arctic meltdown: A problematic property rights structure translates into poor resource management

SURG Journal ◽  
2013 ◽  
Vol 6 (2) ◽  
pp. 5-13
Author(s):  
Olivia Mancuso
Keyword(s):  
Land Use ◽  
Resource Management ◽  
Property Rights ◽  
Natural Resource ◽  
Tragedy Of The Commons ◽  
The Arctic ◽  
Resource Extraction ◽  
Open Communication ◽  
Natural Resource Extraction ◽  
The Commons

As access to the Arctic region continues to grow, many land-use issues have become increasingly prominent. The exposure of shorter shipping routes, unresolved maritime boundaries between the bordering states, and most importantly, the plethora of renewable and non-renewable resources in the region have created a strain on international relations between the states bordering the Arctic. Rising global temperatures have created the promise and opportunity of better access to natural resources in the coming years, raising the likelihood of potentially substantial economic gains to the bordering states. However, the current property rights structure in the Arctic, as governed by the United Nations Convention on the Law of the Sea (UNCLOS), dictates that the jurisdiction of each coastal nation state shall not exceed past 200 nautical miles beyond the coastline of each respective state. The goal of this report is to provide an assessment of the basic property rights that govern the Arctic territory in an attempt to illuminate how current and future inefficiencies in natural resource extraction and management can result from a poor property rights structure. The current property rights structure has led to a departure from an efficient allocation of rights and as a result currently operates under an anticommons scenario, while also setting the stage for a tragedy of the commons in the not so distant future. To move away from these sub-optimal outcomes and toward more efficient resource management, open communication, cooperation, and better defined property rights are important components needed to strengthen resource management among Arctic states. Keywords: Arctic land-use and property rights (assessment of); natural resource extraction and management (inefficiencies in); anticommons scenario; tragedy of the commons; Arctic Council; UNCLOS

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