Rehabilitation of Mining Sites: Tax, Accounting and Serving the Environment

Stoianoff, NP; Kaidonis, MA

Rehabilitation of Mining Sites: Tax, Accounting and Serving the Environment

Stoianoff, NP

Kaidonis, MA

Permalink

Publisher:: Richmond Law & Tax Ltd
Publication Type:: Chapter
Citation:: Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume I, 2003, 1, pp. 241 - 253
Issue Date:: 2003-01

Closed Access

	Filename	Description	Size
	2007003967.pdf		2.03 MB	Adobe PDF	View/Open

Copyright Clearance Process

Recently Added
In Progress
Closed Access

This item is closed access and not available.

Full metadata record

Field	Value	Language
dc.contributor.author	Stoianoff, NP https://orcid.org/0000-0003-1532-6241	en_US
dc.contributor.author	Kaidonis, MA	en_US
dc.contributor.editor	Milne, J	en_US
dc.contributor.editor	Deketelaere, K	en_US
dc.contributor.editor	Kreiser, L	en_US
dc.contributor.editor	Ashiabor, H	en_US
dc.date.issued	2003-01	en_US
dc.identifier.citation	Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume I, 2003, 1, pp. 241 - 253	en_US
dc.identifier.isbn	1904501087	en_US
dc.identifier.uri	http://hdl.handle.net/10453/1217
dc.description.abstract	Historically, taxation policy has been used by the Australian Federal Government 10 encourage environmental responsibility in the natural resources industry. These taxation policies are consistent with a recent DECO' report (the DECO 2001 Report] which urges the US!! of environmentally related taxes by member countries to "provide an incentive to polluters to modify their production and consumption behaviour" Whilst the DECO recognizes a range of economic instruments, such as "tradable emission permits ... performance bonds, non-compliance fees",3 in this paper, we consider taxation policies for companies specifically related to rehabilitation of mining sites. These policies have manifested into fiscal instruments in the nature of tax concessions but are often referred to as tax expenditures, The effectiveness of such fiscal instruments in complementing environmental policies can be measured according to the criteria provided by the DECOin an earlier report, Taxation and the Enviromnent Complementary Policies (the DECO 1993 Report).i In that report the OECD points out that tax policies and environmental policies ought to be "mutually reinforcing".	en_US
dc.publisher	Richmond Law & Tax Ltd	en_US
dc.relation.ispartof	Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume I	en_US
dc.title	Rehabilitation of Mining Sites: Tax, Accounting and Serving the Environment	en_US
dc.type	Chapter
utslib.location	Richmond, UK	en_US
utslib.for	1801 Law	en_US
utslib.citation.edition	1	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.edition	1	en_US
pubs.place-of-publication	Richmond, UK	en_US

Abstract:

Historically, taxation policy has been used by the Australian Federal Government 10 encourage environmental responsibility in the natural resources industry. These taxation policies are consistent with a recent DECO' report (the DECO 2001 Report] which urges the US!! of environmentally related taxes by member countries to "provide an incentive to polluters to modify their production and consumption behaviour" Whilst the DECO recognizes a range of economic instruments, such as "tradable emission permits ... performance bonds, non-compliance fees",3 in this paper, we consider taxation policies for companies specifically related to rehabilitation of mining sites. These policies have manifested into fiscal instruments in the nature of tax concessions but are often referred to as tax expenditures, The effectiveness of such fiscal instruments in complementing environmental policies can be measured according to the criteria provided by the DECOin an earlier report, Taxation and the Enviromnent Complementary Policies (the DECO 1993 Report).i In that report the OECD points out that tax policies and environmental policies ought to be "mutually reinforcing".

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/1217