Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax
Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax
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DOI：
10.1596/1813-9450-8231
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发表时间：
2017-10
期刊：
影响因子：
--
通讯作者：
Mazhar Waseem
中科院分区：
文献类型：
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作者：
Mazhar Waseem
在低治理环境下准确测量石油产量是一项重要任务。许多恐怖组织和叛乱分子 - 包括伊斯兰国组织，也称为 ISIL/ISIS 或 Daesh - 利用石油作为收入来源。了解其领土内生产的时空变化可以通过近乎实时地监控其收入流、帮助评估长期经济潜力并为重建战略提供信息，从而帮助应对此类威胁。更广泛地说，远程测量受冲突影响地区和其他没有可靠行政数据的地区的采掘业活动可以支持广泛的公共政策决策和学术研究。本文利用卫星多光谱成像和地面实况战前输出数据，有效构建了恐怖组织控制地区石油生产的实时日常普查。 2014 年 7 月至 12 月期间产量水平预计约为 56,000 桶/日，2015 年平均产量降至 35,000 桶/日，2016 年进一步降至约 16,000 桶/日。
Accurately measuring oil production in low-governance contexts is an important task. Many terrorist organizations and insurgencies -- including the Islamic State group, also known as ISIL/ISIS or Daesh -- tap oil as a revenue source. Understanding spatial and temporal variation in production in their territory can help address such threats by providing near real-time monitoring of their revenue streams, helping to assess long-term economic potential, and informing reconstruction strategies. More broadly, remotely measuring extractive industry activity in conflict-affected areas and other regions without reliable administrative data can support a broad range of public policy decisions and academic research. This paper uses satellite multi-spectral imaging and ground-truth pre-war output data to effectively construct a real-time day-to-day census of oil production in areas controlled by the terrorist group. The estimates of production levels were approximately 56,000 barrels per day (bpd) from July-December 2014, drop to an average of 35,000 bpd throughout 2015, before dropping further to approximately 16,000 bpd in 2016.