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Tax provisioning by extractive industry multinational subsidiaries

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  • Khanindra Ch. Das

Abstract

Extractive industries are spread across mining of metal and minerals, oil and gas, among others. Multinationals in these sectors are confronted with different challenges ranging from corruption, political risk, economic uncertainty, sunk costs, and the long-gestation periods to execute projects. As a result, tax payment behaviour of subsidiaries in the extractive sector could be dependent not only on these factors, but also on the life cycle of the subsidiary, profitability, and holding structure.

Suggested Citation

  • Khanindra Ch. Das, 2022. "Tax provisioning by extractive industry multinational subsidiaries," WIDER Working Paper Series wp-2022-133, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2022-133
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2022-133-tax-provisioning-extractive-industry-multinational-subsidiaries.pdf
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    References listed on IDEAS

    as
    1. Das, Khanindra Ch. & Mahalik, Mantu Kumar, 2020. "International subsidiary performance of Indian multinationals in the extractive sector: The role of institutional quality, corruption and investment regime," Resources Policy, Elsevier, vol. 67(C).
    2. Afzali, Mansoor & Ҫolak, Gönül & Fu, Mengchuan, 2021. "Economic uncertainty and corruption: Evidence from public and private firms," Journal of Financial Stability, Elsevier, vol. 57(C).
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    More about this item

    Keywords

    Extractive industries; Tax; policy uncertainty; Corruption; Political stability; Economic policy;
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