Effect of Taxation and Fiscal Arrangement on Marginal Oil Field Investment Climate: A Theoretical Framework

  •  Nor Aziah Abd Manaf    
  •  Abdulsalam Mas’ud    
  •  Natrah Saad    
  •  Zuaini Ishak    


The paper presents a theoretical framework on the moderating effect of attractive fiscal regime on taxation and fiscal arrangement on the investment climate of marginal oil fields in Malaysia. The variables proposed under examination are type of revenue-based tax, type of fiscal arrangement, production-based taxes, crypto-based taxes, and tax incentives. If validated, the model would have important policy implications to the host oil and gas producing countries and to marginal oil fields operators for investment decisions.

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