Taxation in the oil industry: history, prospects and efficiency for subsoil users

Economy, information technology, resource management

Section editor – PhD in economics Krasnov O.S.

Article # 14_2015	submitted on 03/24/2015 displayed on website on 04/10/2015
14 p.	Yartiev A.F.
pdf	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
DOI	https://doi.org/10.17353/2070-5379/14_2015

References

   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.
   Vedev: The most probable price of oil in 2015 is $ 50-60 [Electronic resource]. Available at: http://ria.ru/economy/20150114/1042475279.html
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   Yartiev A.F. Vozmozhnosti sovershenstvovaniya zakonodatel'noy osnovy naloga na dobychu poleznykh iskopaemykh v zavisimosti ot vyazkosti dobyvaemoy produktsii [The possibility of improving the legal framework of tax on mineral extraction, depending on the viscosity of the produced products]. Neftegazovaya geologiya. Teoriya i praktika, 2011, vol. 6, no. 4, available at: http://www.ngtp.ru/rub/3/42_2011.pdf. – 17 c.