|Article # 1_2011||submitted on 12/10/2010 displayed on website on 01/28/2011|
|11 p.||Razmanova S.V., Shul'ts E.V.|
|State tax policy as tool for innovative technologies promotion in oil and gas industry|
|The current problems of Russian oil and gas industry’s shift to innovation development is urgent due to the existing gap in the new technologies
development in the fuel and energy sector responsible for the decrease in the competitiveness of the domestic economy that in term results in extensive
and inefficient hydrocarbon reserves exploitation. There is a direct correlation between the taxation level of market agents and their commitment to
innovation. The mineral extraction tax is one of the effective tax tools, able to promote innovative activities of oil and gas companies. Well-grounded
state tax policy in the field of subsoil taxation can meet the mutual interests of subsoil owner and subsoil users.
Key words: oil and gas industry, innovative technology, subsoil owner, subsoil user, tax tools.
|article citation||Razmanova S.V., Shul’ts E.V. Nalogovaya politika gosudarstva kak instrument stimulirovaniya innovatsionnykh tekhnologiy neftegazovoy otrasli [State tax policy as tool for innovative technologies promotion in oil and gas industry]. Neftegazovaya Geologiya. Teoriya I Praktika, 2011, vol. 6, no. 1, available at: http://www.ngtp.ru/rub/3/1_2011.pdf|
Galieva G.F. Ekonomicheskie problemy razvitiya innovatsionnoy ekonomiki [Economical problems of the innovation economy]. Finansy i kredit, 2010, no. 23 (407), pp. 27-31.