Legal Aspects of Taxation of Petroleum and Natural Gas

Document Type : ISI

Authors

1 Associate Professor ،Public Law Department،University of Tehran,

2 Ph.D Student of Public Law ،University of Tehran

Abstract

Governments as owners of  minerals or guardians of  national  interests have many financial instruments (fiscal and non fiscal) to obtain the economic rent expected of the exploitation of  oil and natural  gas resources. As far as the fiscal means is concerned, mineral section and in the framework of our study here, petroluem and natural gas, make the special tax bases of  different rates that in turn have a role in the formation of a fiscal system  special to this section in some countries. Development of methods of taxation on oil enable some countries to get a huge share of  the rent through taxation of  operations run by  private sector (domestic and international petroleum companies) with no direct governmental investment or risks. In Iran, because of  the exclusive domonion  and ownership of minerals by the government, the National Petroleum Company as operator of  petroleum operations, has a special fiscal arrangement with the state. In this article we compare the Iranian petroleum fiscal regime with that of other countries.

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References

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Journal Of Researches Energy Law Studies
Volume 1, Issue 1 - Serial Number 1
Spring & Summer
April 2015
Pages 37-60

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