Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Ginzburg M.Yu., Pavlinova O.V., Sadykova R.R. Analysis of Alternative Methods of Taxation in the Oil Industry of the Russian Federation

Abstract: The subject of the study. Because the primary of the leading sectors of the economy is the oil industry, the mineral extraction tax is one of the main sources of replenishment of the Russian Federation budget. Minor changes in oil prices on the international market have a tremendous impact on the state Russian Federation budget, the problem of replenishment of budget has been particularly relevant lately. The mineral extraction tax has proved its fiscal orientation, while its regulatory function receded into the background, thus accumulating a lot of problems in the field of oil production. The authors of the article analyze alternative methods of taxation in the oil industry in Russia in order to improve it in modern terms. Methodology. By using the systems approach and statistical methods, the authors of the article analyze the current state of the mineral extraction tax and conduct a comparative analysis of alternative methods of taxation of oil production in Russia. The novelty of the study. Conclusions. The article reveals the shortcomings of the mineral extraction tax and considers alternative methods of taxation in the oil industry in Russia. The conclusions on the impact of sanctions against Russia are made. The hypothesis of the article is to assess the effectiveness of the taxation system for the oil industry, particularly, the role of the added revenue tax.


Keywords:

technology, investment, oil production, state budget, added revenue tax, mineral extraction tax, tax efficiency, sanctions, raw materials, tax maneuver


This article can be downloaded freely in PDF format for reading. Download article


References
1. Avtushko-Sikorskiy A. Neftedobycha v RF: perspektivy spada // Nashe mnenie. Ekspertnoe soobshchestvo Belarusi. 04.12.2014. URL: http://nmnby.eu/news/analytics/5653.html.
2. Edinaya mezhvedomstvennaya informatsionno-statisticheskaya sistema. URL: http://fedstat.ru/indicator/data.do?id=37156 .
3. Zakonoproekt naloga na dopolnitel'nyy dokhod ot dobychi uglevodorodov ¹ 342373-3.
4. Kakaya sebestoimost' dobychi nefti v Rossii? // Russkoe Agentstvo Novostey. 02 avgusta 2014 g. URL: http://ru-an.info/novosti/kakaya-sebestoimost'-dobychi-nefti-v-rossii/
5. Korobkov T.T. Effektivnost' neftedobychi segodnya zavisit ot primeneniya innovatsionnykh tekhnologiy // FederalPress. 2013. ¹ 8. S.5355.
6. Korytina E. Neft' po 3 dollara // RBK. Ezhednevnaya delovaya gazeta. 01.11.2010. URL: http://rbcdaily.ru/industry/562949979132125
7. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov.
8. Pavlinova O.V. Analiz al'ternativnykh mekhanizmov iz'yatiya prirodnoy renty v neftyanoy otrasli zarubezhnykh stran // Finansovaya analitika: problemy i resheniya. 2014. ¹ 20 (206). S.48-57.
9. Ponkratov V.V. Otsenka tselesoobraznosti primeneniya naloga na dopolnitel'nyy dokhod ot dobychi uglevodorodnogo syr'ya v Rossiyskoy Federatsii // Vestnik Omskogo universiteta. Seriya «Ekonomika». 2013. ¹ 2. S.178-182.
10. Rosneft'. Ofitsial'nyy sayt. URL: http://www.rosneft.ru
11. Rossiyskaya neft': posledstviya sanktsiy // Neftegazovaya vertikal'. Natsional'nyy otraslevoy zhurnal. 2014, 06 oktyabrya. URL: http://ngv.ru>upload/medialibrary/b96
12. Faktory stoimosti nefti – Torgovlya aktsiyami. URL: http:// micextrader.ru›neft/391.html
13. Khaytun A. Rossiya na energeticheskom rynke Evropy // Open Economy. Opec.ru. Ekspertnyy sayt Vysshey shkoly ekonomiki. 14.09.09. URL: http://www.opec.ru/1140937.html
14. Ekonomicheskie sanktsii protiv Rossii: prichiny, analiz, spiski, posledstviya // Informatsionnyy tsentr mirovoy ekonomiki. 2014, 5 avgusta. URL: http://weic.info/ekonomicheskie_stati/ekonomicheskie_sankcii_protiv_rossii_rf_prichiny_analiz_spiski_posledstviia
15. Yandeks. Novosti. Dinamika tsen na Neft' Brent (ICE.Brent), USD/barrel'. URL: http://news.yandex.ru/quotes/1006.html
16. Afteshok. Informatsionnyy tsentr 10.01.2015. URL: http://aftershock.su/?q=node/279966