IMPROVEMENT OF TAX POLICY OF THE OIL INDUSTRY: MODERNIZATION OF THE SYSTEM OF PRIVILEGING


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Abstract

Features of functioning of system of an incentivization in oil and gas sector of economy of the Russian Federation are covered in this article. Besides, the ambiguous nature of influence of privileges for this sector is displayed. The problem of an error of parameters of the state balance of stocks on the basis of which carry out administration of privileges is described. Being based on the data on extraction of crude oil, the characteristic of dynamics of volume of the granted tax allowance production for 2006-2015 in natural and monetary value with breakdown on categories of fields is given. The comparative characteristic of structure of proceeds from sales of oil for various categories of stocks is carried out to the Russian Federation and the USA. On the basis of the submitted analytical data, recommendations of improvement of system of an incentivization in key sector of national economy are made.

About the authors

Nikita Kirillovich Osadchiy

Financial University under the Government of the Russian Federation

Author for correspondence.
Email: osadchynikita@gmail.com

A student at the Department of Financial Markets and Financial Engineering of the Faculty of Credit and Economics of the Financial University under the Government of the Russian Federation

125993, Moscow, Leningradsky Prospect, 49

Irina Sergeyevna Syzonenko

Financial University under the Government of the Russian Federation

Email: ira.syzonenko@mail.ru

A student at the Department of Financial Markets and Financial Engineering, Faculty of Credit and Economics, Financial University under the Government of the Russian Federation

125993, Moscow, Leningradsky Prospect, 49

References

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  2. Collection of articles by participants in the V International Competition of Scientific Works of Postgraduate and Undergraduate Students. - Moscow: Financial University, 2016.
  3. Saushkina, K.S. "Development of Bituminous Oil Reserves: International Experience and Prospects for Russia" // Modern Science: Current Problems of Theory and Practice. - 2014. - No. 7-8 [Electronic resource]. URL: http://www.vipstd.ru/nauteh/index.php/----etn14-07/1260
  4. Trunin, I.V. Report by the Director of the Department of Tax and Customs-Tariff Policy of the Ministry of Finance of the Russian Federation on the tax on financial results: benefits instead of incentives for development, March 13, 2016 // Ministry of Finance: official website [Electronic resource]. URL: https://www.minfin.ru/ru/document/?id_4=64611
  5. Federal Tax Service [Electronic resource]. URL: https://www.nalog.ru/rn50/
  6. Federal State Statistics Service [Electronic resource]. URL: http://www.gks.ru/

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