Template-Type: ReDIF-Article 1.0
Author-Name: Belov Kirill O.
Author-Email: Belov_k@bk.ru
Author-Workplace-Name: OOO Gazprom VNIIGAZ Research Institute, Russia
Author-Name: Ignatenko Yevgeniya S.
Author-Email: Ignatenkoe@mail.ru
Author-Workplace-Name: Budget and Treasury Academy of the Ministry of Finance of the Russian Federation
Title: The Russian Extraction Tax Differentiation as a Factor in Making Gas Production Sector Projects More Attractive for Investors
Abstract: The article examines how the Russian extraction tax-related taxation terms and conditions can be improved. The article authors state that today the tax collection system used to collect taxes from the gas production sector players is based on the use of a single approach, so there can be no tax differentiation based on the conditions where the raw material is produced. The authors stress that the tax regulations in the gas production sector should be implemented in such a way that the producers get an impetus to produce more gas. They also describe a differentiation scheme they suggest for use in order to make the extraction tax amount different for different taxpayers.
Classification-JEL:
Keywords: gas production sector, extraction tax, tax regulations, differentiation in taxation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 79-86
Issue: 3
Year: 2010
Month: July
File-URL: http://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2010/3/statii/100307.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:100307:p:79-86