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  • Правовые механизмы повышения эффективности работы нефтегазовой отрасли:налогообложение добычи углеводородного сырья

Article

Правовые механизмы повышения эффективности работы нефтегазовой отрасли:налогообложение добычи углеводородного сырья

Basing on the legislation in force on taxes and fees, the doctrine and the jurisprudence, the article is concerned with the system of payments for using mineral resources, taxation issues related to hydrocarbon raw material extraction, fiscal value of extraction tax and tax on added income for the State, both regulating and stimulating functions of the aforementioned taxes in efficient work of oil and gas industry. The author analyses the recent tax policy in oil industry. The author discusses peculiarities of implementing legal measures for finalizing tax maneuver and how to transfer to tax on added income taxation for extracting hydrocarbon raw materials. The author draws conclusion on perspectives, pros and contras of new rules.