Fiscal regimes in oil and gas business
Autor: | Barbir, Goran |
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Přispěvatelé: | Karasalihović Sedlar, Daria, Vulin, Domagoj, Brkić, Vladislav |
Jazyk: | chorvatština |
Rok vydání: | 2016 |
Předmět: | |
Popis: | Fiskalni sustavi koji se trenutno primjenjuju u naftnom i plinskom poslovanju su koncesijski i ugovorni. Ugovorni sustavi se dijele na ugovore o podjeli proizvodnje te na servisne ugovore. U radu su detaljno obrađeni nabrojeni fiskalni sustavi, sa stvarnim primjerima uvjeta ugovora. Elementi ugovora, neovisno o sustavu su izdvojeni i opisani zajedno sa pripadajućim prednostima i nedostacima. Također je prikazana pojednostavljena ekonomska analiza projekta pomoću najvažnijih pokazatelja. Na kraju su obrađeni slučajevi koji se smatraju iznimkama te su odvojeno prikazani fiskalni sustavi najvećih svjetskih proizvođača. Fiscal regimes currently used in oil and gas business could be concessionary and contractual regimes. Contractual regimes are further divided to production sharing agreements and service contracts. In this thesis aforementioned fiscal regimes have been analyzed, with practical examples of contractual terms and conditions. Elements of agreement, regardless of regime, have been described together with their belonging advantages and disadvantages. Furthermore, simplified economic analysis of project have been conducted according to most important indicators. At the end are cases considered exceptions from general terms of fiscal regimes and fiscal regimes of world's biggest oil producers. |
Databáze: | OpenAIRE |
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