文章基本信息

标题：Política fiscal y renta petrolera: una propuesta de régimen fiscal para PEMEX
本地全文：下载
作者：VENEGAS MARTÍNEZ, FRANCISCO
期刊名称：Problemas del desarrollo
印刷版ISSN：0301-7036
出版年度：2001
卷号：32
期号：124
语种：Spanish
出版社：Instituto de Investigaciones Económicas, UNAM
摘要：This article puts forward a fiscal regime proposal for Petróleos Mexicanos (Pemex) which deals with the need for modernization and competitiveness within the context of structural change in the international petroleum industry. The proposal is based on the maximization of financial income from petroleum and the efficient allocation of resources for investment in the exploration and development of production fields. The new tax system is based on a diagnosis of the current tax regime as regards its performance vis- a- vis economic policy aims. The proposal is simple, transparent and neutral and in keeping with the current market outlook. Likewise, the proposal creates sufficient incentives to promote the development and modernization of the petroleum sector, while guaranteeing the tax authorities a reliable, predictable amount of taxes in the medium and long term. Finally, the author develops an econometric model of the petroleum sector that shows that the benefits of the proposed scheme are greater, both before and after duties and taxes, than the profits generated in the current regime. The results of this empirical analysis also suggest an overall review of prices and production and in general, a reallocation of resources in the semi-state firm.
其他摘要：This article puts forward a fiscal regime proposal for Petróleos Mexicanos (Pemex) which deals with the need for modernization and competitiveness within the context of structural change in the international petroleum industry. The proposal is based on the maximization of financial income from petroleum and the efficient allocation of resources for investment in the exploration and development of production fields. The new tax system is based on a diagnosis of the current tax regime as regards its performance vis- a- vis economic policy aims. The proposal is simple, transparent and neutral and in keeping with the current market outlook. Likewise, the proposal creates sufficient incentives to promote the development and modernization of the petroleum sector, while guaranteeing the tax authorities a reliable, predictable amount of taxes in the medium and long term. Finally, the author develops an econometric model of the petroleum sector that shows that the benefits of the proposed scheme are greater, both before and after duties and taxes, than the profits generated in the current regime. The results of this empirical analysis also suggest an overall review of prices and production and in general, a reallocation of resources in the semi-state firm.