|Article # 4_2011||submitted on 02/07/2011 displayed on website on 02/09/2011|
|24 p.||Grigor'ev G.A.|
|New classification of reserves as a means for tax system optimization in oil and gas production: current situation and prospects|
|The elements of a new classification of hydrocarbon reserves, which characterize the economic component of oil and gas objects, are considered.
The new classification’s opportunities in terms of reliable estimation of investment attractiveness of the hydrocarbon resources are analyzed on the
example of oil objects within the territory of the Nenets Autonomous District and the Komi Republic (Timan-Pechora oil and gas province). Some
drawbacks of the classification, associated with the lack of tax component in the proposed system of estimation, are marked. The system of tax
optimization for investment projects in this economic area is proposed, considering the quality of resources, macroeconomic conditions of projects
implementation and state interests in the creation of effective subsoil policy along with budget revenue optimization.
Key words: reserves classification, geological and economical evaluation, investment attractiveness, oil, gas, resources, taxes, investments, economics, commercial features, the Nenets Autonomous District, the Komi Republic, Timan-Pechora province.
|article citation||Grigor'ev G.A. Novaya klassifikatsiya zapasov kak instrument optimizatsii nalogovoy sistemy v neftegazodobyche: sostoyanie i perspektivy [New classification of reserves as a means for tax system optimization in oil and gas production: current situation and prospects]. Neftegazovaya Geologiya. Teoriya I Praktika, 2011, vol. 6, no. 1, available at: http://www.ngtp.ru/rub/3/4_2011.pdf|
Aminov L.Z., Belonin M.D., Bogatskiy V.I., Borovinskikh A.P., Geydeek V.I., Grigor'ev G.A., Lebedev B.A., Makarevich V.N., Nazarov V.I., Prishchepa O.M., Timonina N.N. Metodologiya i praktika geologo-ekonomicheskoy otsenki kraevykh sistem drevnikh platform (na primere Timano-Pechorskoy neftegazonosnoy provintsii) [Methodology and practice of geological and economical evaluation of boundary systems of ancient platforms (by the example of the Timan-Pechora province)]. Saint Petersburg: VNIGRI, 2000, 311 p.