TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER

The volatility of hydrocarbon prices on world markets, as well as the high level of dependence of the state budget on oil and gas revenues, are the main conditions for assessing the effectiveness of tax regulation in the oil and gas sector. It should be considered, that, according to the General Sch...

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Autor principal: M. A. Valishvili
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2019
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Acceso en línea:https://doaj.org/article/a4a87de3eb914749b0ca1520b6e2b34e
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