|Article # 14_2015||submitted on 03/24/2015 displayed on website on 04/10/2015|
|14 p.||Yartiev A.F.|
|Taxation in the oil industry: history, prospects and efficiency for subsoil users|
|The history of taxation in the oil industry is examined; the tax burden is estimated. The prospects for change in the system of taxation of subsoil users and efficiency of the development of oil object are analyzed.
Keywords: taxation, oil tax, mineral extraction tax, export duty, tax burden, tax on financial result, tax on additional income.
|article citation||Yartiev A.F. Nalogooblozhenie neftedobyvayushchey promyshlennosti: istoriya, perspektivy, effektivnost' dlya nedropol'zovatelya [Taxation in the oil industry: history, prospects and efficiency for subsoil users]. Neftegazovaya Geologiya. Teoriya I Praktika, 2015, vol. 10, no. 2, available at: http://www.ngtp.ru/rub/3/14_2015.pdf|
The Finance Ministry has criticized the replacement of mineral extraction tax by tax on financial result [Electronic resource]. Available at: http://top.rbc.ru/business/15/03/2015/5505d2a99a79478722ceff5d.