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Article

ЛОГИСТИЧЕСКИЙ ФАКТОР В СИСТЕМЕ РЕГУЛИРОВАНИЯ НЕФТЯНОГО СЕКТОРА ЭКОНОМИКИ

The oil industry forms the basis of the Russian economy, however, in recent years there has been a paradoxical situation in which the export of crude oil was the main source of filling the budget, while the oil refining industry was subsidized. The reason for this situation, along with the technological backwardness of Russian refineries, can largely be attributed to logistics due to the significant remoteness of refineries from markets, as well as the Russian tax system, in which this problem is not properly taken into account. This paper studies the world experience of taxation of the oil industry and on the basis of analysis with the effects of logistics formulates recommendations for improving the Russian fiscal regime, aimed at solving the problem of balancing between the replenishment of the budget and the government's desire to modernize the Russian oil industry.