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Petroleum taxation in West Africa

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  • Victor Rodriguez Padilla

Abstract

The petroleum tax systems of nine West African countries are compared and analysed for their effectiveness in capturing the maximum amount of oil revenues. As a general rule, those countries which are major oil‐exporting countries have the highest tax rates whereas those which are oil‐importing countries have the lowest. The tax systems have changed over time, reflecting inter alia, changing national attitudes towards foreign investment, the price of oil and domestic needs. One conclusion reached is that many of the tax systems in place today are regressive in that the tax rates are fixed and are not adjusted to the profitability or non‐profitability of the oil field.

Suggested Citation

  • Victor Rodriguez Padilla, 1991. "Petroleum taxation in West Africa," Natural Resources Forum, Blackwell Publishing, vol. 15(1), pages 2-14, February.
    • Handle: RePEc:wly:natres:v:15:y:1991:i:1:p:2-14
    DOI: 10.1111/j.1477-8947.1991.tb00105.x
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