Filatov S.A.
filatov@crru.ru
Graduated from Tyumen State Oil and Gas University, specialization «Economics and management in fuel and energy complex» (2003).
PhD in Economics.
Head of the Division of Geological and Economic Modelling of Autonomous Enterprise of Khanty-Mansiysk Autonomous District (Yugra) «V.I. Shpilman Research and Analytical Centre for the Rational Use of the Subsoil», Tyumen, Russia.
Area of scientific interest: economics of subsoil use.
Author of 74 publications and 3 monographs.
Article # 26_2012 | submitted on 03/06/2012 displayed on website on 05/03/2012 |
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. |
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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 |
Akhpatelov E.A., Poteryaev A.G. Ekonomicheskaya model' rascheta differentsial'nogo naloga na dobychu poleznykh iskopaemykh dlya neftedobyvayushchikh predpriyatiy [The economical model of severance tax calculation for oil companies]. Vestnik nedropol'zovatelya, 2005, no. 16, available at: http://www.oilnews.ru/16-16/ekonomicheskaya-model-rascheta-differencirovannogo-naloga-na-dobychu-pol... |
Article # 15_2010 | submitted on 01/29/2010 displayed on website on 03/19/2010 |
8 p. | Filatov S.A., Zakharchenko N.N., Vidyakina E.V. |
Development of tax stimulation mechanism of renewing the hydrocarbon resource base | |
The insufficient financing of exploration for oil and gas results in the absence of compensating the yearly levels of production by hydrocarbon reserve growth. For proportional developing the mineral-resource base it is advantageous to develop the mechanism of tax stimulation of reserve preparation at the expense of giving some privileges on regional taxes and payment. It may be the main source of exploration financing for the undistributed subsoil fund. Key words: development of resource base, structure of reserve change, mechanism of privileging, releasing funds, rated cost of drilling, tax vacation. |
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article citation | Filatov S.A., Zakharchenko N.N., Vidyakina E.V. Development of tax stimulation mechanism of renewing the hydrocarbon resource base // Neftegazovaya Geologiya. Teoriya I Praktika. – 2010. - V.5. - #1.- http://www.ngtp.ru/rub/3/15_2010.pdf |