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Taxation of UK Oil and Gas Production

Taxation of UK Oil and Gas Production

Hafez Abdo

73,70 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Empresa y gestión
ISBN:
9786209948978
73,70 €
IVA incluido
Disponible

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Sobre IBD

Starting from evidence that United Kingdom Continental Shelf oil and gas companies benefited disproportionately from periods of high oil prices, this research examines the historical weaknesses of the UK petroleum fiscal regime. It argues that the fiscal relaxations introduced in 1983, 1987-88, and 1993 were largely unnecessary for stimulating the development of smaller 'marginal' fields. The study further shows that such fields were not significantly more costly to develop than earlier or larger fields, and that oil price movements had a far greater impact than fiscal incentives. The paper concludes that these policy failures were not accidental but stemmed from the UK’s 'non-proprietorial' approach to oil and gas resources. This stance prioritised oil company profitability and attempted to offset market forces, often at the expense of government revenues.

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