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Fiscalite Petroliere et Risque

Author

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  • Victor Rodriguez-Padilla

Abstract

Cet article analyse la relation entre la fiscalité pétrolière et le partage des risques entre les gouvernements des pays hâtes et les compagnies internationales. L'analyse met en évidence que la taxation a une influence sur les risques géologique et politique. Ces deux manifestations sont estimées dans le cas des pays producteurs dAfrique de l'Ouest. Il se dégage que les fiscalités trop lourdes et régressives augmentent fortement le risque supporté par les deux partenaires. La progressivité de la taxation est une condition nécessaire mais non suffisante pour réduire les risques public et privé. Un fardeau fiscal bien équilibré entre petits et grands gisements est la meilleure manière de réduire, le risque dû à l'imposition. Les pays producteurs de cette région ont fait des progrès importants dans la construction des systèmes fiscaux neutres à l'égard du risque, mais dans la plupart des cas, il reste des progrès à faire.

Suggested Citation

  • Victor Rodriguez-Padilla, 1992. "Fiscalite Petroliere et Risque," The Energy Journal, International Association for Energy Economics, vol. 0(Number 4), pages 91-114.
  • Handle: RePEc:aen:journl:1992v13-04-a05
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    JEL classification:

    • F0 - International Economics - - General

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