Zabaikin Iurii Vasilievich (candidate of economic Sciences, associate Professor of the Russian state geological prospecting University named after Sergo Ordzhonikidze )
Lyutyagin Dmitry Vladimirovich (candidate of economic Sciences, associate Professor of the Russian state geological prospecting University named after Sergo Ordzhonikidze )
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The article analyzes the main trends in modern development of oil and gas sector of the Russian Federation (RF). Reason and revealed the high incidence of the tax burden on oil companies as a destructive factor for their development. The features of the functioning of the tax regime in the oil sector of the national economy. Argued the advantages and disadvantages of introducing a tax on additional income (TAI) for the oil companies. Conceptual practical recommendations to enhance the effectiveness of the tax reform in the oil and gas sector of the Russian economy on the basis of an integrated approach.
Keywords:oil and gas, tax reform, the tax regime, the oil companies, on the additional income tax.
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Citation link:
Zabaikin I. V., Lyutyagin D. V. Tax reform in the oil and gas sector in Russia - advantages and disadvantages of the transition from the MET to the tax on added income // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2018. -№02. -С. 18-25 |
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