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

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dc.contributor.author Stoianoff, Natalie en_US
dc.contributor.author Kaidonis, Mary en_US
dc.contributor.editor en_US
dc.contributor.editor Milne, J., Deketelaere, K., Kreiser, L., Ashiabor, H. en_US
dc.date.accessioned 2009-08-20T13:50:22Z
dc.date.available 2009-08-20T13:50:22Z
dc.date.issued 2003 en_US
dc.identifier 2007003967 en_US
dc.identifier.citation Stoianoff Natalie and Kaidonis Mary 2003, 'Rehabilitation of Mining Sites: Tax, Accounting and Serving the Environment', in NA (ed.), Richmond Law & Tax Ltd, Richmond, UK, pp. 241-253. en_US
dc.identifier.issn 1904501087 en_US
dc.identifier.other B1UNSUBMIT 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.isbasedon en_US
dc.relation.isbasedon NA en_US
dc.title Rehabilitation of Mining Sites: Tax, Accounting and Serving the Environment en_US
dc.parent Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume I en_US
dc.journal.volume en_US
dc.journal.number en_US
dc.publocation Richmond, UK en_US
dc.identifier.startpage 241 en_US
dc.identifier.endpage 253 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 180100 en_US
dc.personcode 998953 en_US
dc.personcode 0000045621 en_US
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition 1 en_US
dc.description.keywords NA en_US


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