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
Materias:	tax loading tax maneuver damping mechanism oil and gas industry mineral extraction tax export duty excise tax Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/a4a87de3eb914749b0ca1520b6e2b34e
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spelling	oai:doaj.org-article:a4a87de3eb914749b0ca1520b6e2b34e2021-12-03T07:43:30ZTAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER1816-42772686-841510.26425/1816-4277-2019-11-116-123https://doaj.org/article/a4a87de3eb914749b0ca1520b6e2b34e2019-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1852https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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 Scheme for the development of the oil industry of Russia up to 2035, a significant (up to 35%) reduction in oil production at the developed fields, which currently account for more than 70% of the total production, is predicted. Thus, it is necessary to find the optimal balance of the interests of the state, expressed in increasing the tax burden as a source of state revenues and business interests in capital investments in the development of deposits in the initial stages of development.M. A. ValishviliPublishing House of the State University of Managementarticletax loadingtax maneuverdamping mechanismoil and gas industrymineral extraction taxexport dutyexcise taxSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 116-123 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	tax loading tax maneuver damping mechanism oil and gas industry mineral extraction tax export duty excise tax Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	tax loading tax maneuver damping mechanism oil and gas industry mineral extraction tax export duty excise tax Sociology (General) HM401-1281 Economics as a science HB71-74 M. A. Valishvili TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER
description	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 Scheme for the development of the oil industry of Russia up to 2035, a significant (up to 35%) reduction in oil production at the developed fields, which currently account for more than 70% of the total production, is predicted. Thus, it is necessary to find the optimal balance of the interests of the state, expressed in increasing the tax burden as a source of state revenues and business interests in capital investments in the development of deposits in the initial stages of development.
format	article
author	M. A. Valishvili
author_facet	M. A. Valishvili
author_sort	M. A. Valishvili
title	TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER
title_short	TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER
title_full	TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER
title_fullStr	TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER
title_full_unstemmed	TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER
title_sort	tax burden on companies in the oil and gas industry of the russian federation: damping mechanism vs tax maneuver
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/a4a87de3eb914749b0ca1520b6e2b34e
work_keys_str_mv	AT mavalishvili taxburdenoncompaniesintheoilandgasindustryoftherussianfederationdampingmechanismvstaxmaneuver
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TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER

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