气候变化领域集成服务门户(CCPortal): Australia's Petroleum Resource Rent Tax and the UK's Petroleum Revenue Tax: Sustainability and Tax Revenue Issues

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	Australia's Petroleum Resource Rent Tax and the UK's Petroleum Revenue Tax: Sustainability and Tax Revenue Issues
	Kraal, Diane; Boue, Juan Carlos
发表日期	2024
ISSN	0311-094X
起始页码	53
结束页码	1
卷号	53 期号:1
英文摘要	Existing petroleum taxation regimes in Australia and the United Kingdom (UK) could be a source of funds to the United Nation's loss and damage fund for impacts on developing countries from climate change and future sustainability. Commencing with the polluter pays principle, Australia's petroleum resource rent tax (PRRT) is overviewed. Statistics indicate low levels of PRRT collections in comparison high royalty collections from petroleum in jurisdictions such as Qatar. The UK's petroleum revenue tax (PRT) is overviewed including its characteristic principle, maximisation of production. The UK's PRT seems not unlike a vehicle for subsidisation. The UK's PRT has passed the point of capability to contribute funds to mitigate the environmental impacts from gas. Discussed are the levels of significantly high carbon emissions from the gas industry in both Australia and the United Kingdom. Military conflicts are disrupters to transition to a sustainable path toward lower emissions.
语种	英语
WOS研究方向	Government & Law
WOS类目	Law
WOS记录号	WOS:001194536100004
来源期刊	AUSTRALIAN TAX REVIEW
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/292008
作者单位	Monash University
推荐引用方式 GB/T 7714	Kraal, Diane,Boue, Juan Carlos. Australia's Petroleum Resource Rent Tax and the UK's Petroleum Revenue Tax: Sustainability and Tax Revenue Issues[J],2024,53(1).
APA	Kraal, Diane,&Boue, Juan Carlos.(2024).Australia's Petroleum Resource Rent Tax and the UK's Petroleum Revenue Tax: Sustainability and Tax Revenue Issues.AUSTRALIAN TAX REVIEW,53(1).
MLA	Kraal, Diane,et al."Australia's Petroleum Resource Rent Tax and the UK's Petroleum Revenue Tax: Sustainability and Tax Revenue Issues".AUSTRALIAN TAX REVIEW 53.1(2024).