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Fiscalite Pétrolière et Risque

Author

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  • Victor Rodriguez-Padilla

Abstract

Cet article analyse la relation entre la fiscalitépétroliere et le partage des risques entre les gouvernements des pays hôtes et les compagnies internationales. L 'analyse met en évidence que la taxation a une influence sur les risques géologique et politique. Ces deux manifestations sont estimées dans le cas des pays producteurs d’Afrique de I’Ouest. Il se degage que les fiscalités trop lourdes et régressives augmentent fortement le risque supportépar les deux partenaires. La progressivitéde la taxation est une condition neécessaire mais non suffisante pour réduire les risques public et privé. Un fardeau fiscal bien équilibré entre petits et grands gisements est la meilleure manière de réduire le risque dû a Vimposition. Les pays producteurs de cette region ont fait des progres importants dans la construction des systèmes fiscaux neutres a I’égard du risque, mais dans la plupart des cas, il reste des progrès a faire.

Suggested Citation

  • Victor Rodriguez-Padilla, 1992. "Fiscalite Pétrolière et Risque," The Energy Journal, , vol. 13(4), pages 91-113, October.
    • Handle: RePEc:sae:enejou:v:13:y:1992:i:4:p:91-113
    DOI: 10.5547/ISSN0195-6574-EJ-Vol13-No4-5
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