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.
The article inquires into questions of legal nature of mineral payments and their similarity to taxes. The general and specific signs of legal mineral levy constructions under the current legislation of the Russian Federation are analyzed.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/