TAX REFORM WAYS IN THE OIL INDUSTRY
Taxation of oil production is one of the main sources for budget system of the Russian Federation. Special attention is paid to the mechanism of taxation of mineral extraction, which is reflected in the procedure for calculating the tax paid by oil and gas enterprises, as well as in changing the amo...
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Science and Innovation Center Publishing House
2019
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oai:doaj.org-article:02ea13ddb4934b2b9343b5f65e7dd7402021-12-02T18:24:06ZTAX REFORM WAYS IN THE OIL INDUSTRY2070-756810.12731/2070-7568-2019-1-76-88https://doaj.org/article/02ea13ddb4934b2b9343b5f65e7dd7402019-07-01T00:00:00Zhttp://journal-s.org/index.php/nk/article/view/12211https://doaj.org/toc/2070-7568Taxation of oil production is one of the main sources for budget system of the Russian Federation. Special attention is paid to the mechanism of taxation of mineral extraction, which is reflected in the procedure for calculating the tax paid by oil and gas enterprises, as well as in changing the amount of export duty paid by Russian economic entities. Purpose. To propose new ways of taxation of hydrocarbon production. Methodology in article dialectical knowledge, and also statistical methods and generalization method of the analysis were used. Results: formulated new approaches to the taxation of the extraction of hydrocarbon minerals. Practical implications it is expedient to apply the received results in the formation of the main directions of tax policy for the coming period.Daria Ovegovna OsinaScience and Innovation Center Publishing Housearticleналог на добычу полезных ископаемыхналог на дополнительный доходдобыча нефтиналогообложение недропользованияLawKSocial SciencesHENRUНаука Красноярья, Vol 8, Iss 1, Pp 76-88 (2019) |
| institution |
DOAJ |
| collection |
DOAJ |
| language |
EN RU |
| topic |
налог на добычу полезных ископаемых налог на дополнительный доход добыча нефти налогообложение недропользования Law K Social Sciences H |
| spellingShingle |
налог на добычу полезных ископаемых налог на дополнительный доход добыча нефти налогообложение недропользования Law K Social Sciences H Daria Ovegovna Osina TAX REFORM WAYS IN THE OIL INDUSTRY |
| description |
Taxation of oil production is one of the main sources for budget system of the Russian Federation. Special attention is paid to the mechanism of taxation of mineral extraction, which is reflected in the procedure for calculating the tax paid by oil and gas enterprises, as well as in changing the amount of export duty paid by Russian economic entities.
Purpose. To propose new ways of taxation of hydrocarbon production.
Methodology in article dialectical knowledge, and also statistical methods and generalization method of the analysis were used.
Results: formulated new approaches to the taxation of the extraction of hydrocarbon minerals.
Practical implications it is expedient to apply the received results in the formation of the main directions of tax policy for the coming period. |
| format |
article |
| author |
Daria Ovegovna Osina |
| author_facet |
Daria Ovegovna Osina |
| author_sort |
Daria Ovegovna Osina |
| title |
TAX REFORM WAYS IN THE OIL INDUSTRY |
| title_short |
TAX REFORM WAYS IN THE OIL INDUSTRY |
| title_full |
TAX REFORM WAYS IN THE OIL INDUSTRY |
| title_fullStr |
TAX REFORM WAYS IN THE OIL INDUSTRY |
| title_full_unstemmed |
TAX REFORM WAYS IN THE OIL INDUSTRY |
| title_sort |
tax reform ways in the oil industry |
| publisher |
Science and Innovation Center Publishing House |
| publishDate |
2019 |
| url |
https://doaj.org/article/02ea13ddb4934b2b9343b5f65e7dd740 |
| work_keys_str_mv |
AT dariaovegovnaosina taxreformwaysintheoilindustry |
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1718378077854105600 |