Natural resource rents and non-resource tax revenue mobilization in selected developing countries

IF 10.2 2区经济学 0 ENVIRONMENTAL STUDIES

Resources Policy Pub Date : 2025-05-13 DOI:10.1016/j.resourpol.2025.105622

Kadagde Dalam Debonheur

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引用次数: 0

Abstract

This paper examines the effects of natural resource rents on domestic public revenue mobilization, particularly focusing on non-resource tax revenues, in 59 developing countries over a period from 1996 to 2021. Using the two-step system GMM method, our results show that total natural resource rents are negatively associated with non-resource revenue mobilization and positively associated with total revenue mobilization. Specifically, non-renewable natural resources, such as oil and natural gas, are not conducive to non-resource tax revenue mobilization. Our results suggest that while energy (oil, natural gas, and coal) and non-energy (forestry and mining) resources are not conducive to non-resource revenue mobilization, they do contribute positively to total revenue mobilization. Additionally, public investment, grants, and control of corruption are positively associated with non-resource tax revenue mobilization. These findings study highlight the need for developing country governments to diversify their revenue sources, strengthen the transparency and efficiency of tax management, and invest in institutional quality to promote sustainable, sustained tax mobilization conducive to environmental sustainability.

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某些发展中国家的自然资源租金和非资源税收入调动

本文研究了1996年至2021年期间59个发展中国家的自然资源租金对国内公共收入动员的影响，特别关注非资源税收入。利用两步系统GMM方法，我们的研究结果表明，自然资源总租金与非资源收入动员负相关，与总收入动员正相关。具体来说，不可再生的自然资源，如石油和天然气，不利于非资源税收入的调动。我们的研究结果表明，虽然能源（石油、天然气和煤炭）和非能源（林业和矿业）资源不利于非资源收入的调动，但它们确实对总收入的调动做出了积极贡献。此外，公共投资、赠款和腐败控制与非资源税收入动员呈正相关。这些研究结果强调，发展中国家政府需要使其收入来源多样化，加强税收管理的透明度和效率，并投资于制度质量，以促进有利于环境可持续性的可持续税收动员。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Resources Policy ENVIRONMENTAL STUDIES-

CiteScore

13.40

自引率

23.50%

发文量

602

审稿时长

69 days

期刊介绍： Resources Policy is an international journal focused on the economics and policy aspects of mineral and fossil fuel extraction, production, and utilization. It targets individuals in academia, government, and industry. The journal seeks original research submissions analyzing public policy, economics, social science, geography, and finance in the fields of mining, non-fuel minerals, energy minerals, fossil fuels, and metals. Mineral economics topics covered include mineral market analysis, price analysis, project evaluation, mining and sustainable development, mineral resource rents, resource curse, mineral wealth and corruption, mineral taxation and regulation, strategic minerals and their supply, and the impact of mineral development on local communities and indigenous populations. The journal specifically excludes papers with agriculture, forestry, or fisheries as their primary focus.