|Article # 26_2012|
|11 p.||Dushenko /Belyakova/ O.O., Filatov S.A.|
|Development of rental regulation of taxation in oil production|
|A system of rental regulation of taxation in the oil production area was analyzed, namely the definition of mining price rents and their allocation between the company and the state. The proposed rental approach of establishing the maximum of tax withdrawal is based on the determination of limit profitable price, considering company’s expenses for oil recovery. Such tax system provides a real tax differentiation, depending on particular conditions of oil production.
Key words: mining rent, price rent, limit profitable price, severance tax, oil production.
|article citation||Belyakova O.O., Filatov S.A. Razvitie sistemy rentnogo regulirovaniya nalogooblozheniya v sfere neftedobychi [Development of rental regulation of taxation in oil production]. Neftegazovaya Geologiya. Teoriya I Praktika, 2012, vol. 7, no. 2, available at: http://www.ngtp.ru/rub/3/26_2012.pdf|
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