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Issues of Taxation in the Oil and Gas Sector in Selected Countries: Lessons for Ghana

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Author(s): Emmanuel B. Amponsah | John A. Enahoro | Abdallah Ali-Nakyea

Journal: International Business and Management
ISSN 1923-841X

Volume: 5;
Issue: 2;
Start page: 167;
Date: 2012;
Original page

Keywords: Oil and gas | Petroleum | Crude oil | Hydrocarbon | Upstream petroleum operations | Taxation | Tax legislation | Royalty | Income tax

ABSTRACT
Issues of Taxation in the Oil and Gas Sector in Selected Countries: Lessons for Ghana undertakes a review of petroleum taxation in selected countries around the world and seeks to fashion a way for Ghana’s infantile petroleum industry. In other words, the study seeks to facilitate a smooth tax regime and policy for Ghana. The study is based on literature arising from desk research as well as through telephone interviews. Petroleum taxation regimes of the countries under study portend to mitigate the current inconsistencies and resulting contentions from tax payers in Ghana.Key words: Oil and gas; Petroleum; Crude oil; Hydrocarbon; Upstream petroleum operations; Taxation; Tax legislation; Royalty; Income tax
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