Template-Type: ReDIF-Article 1.0
Author-Name: Mariya A. Moiseeva
Author-Email: m.a.moiseeva@gmail.com
Author-Workplace-Name: State University of the Ministry of Finance of the Russia, Moscow, Russia
Author-Name: Irina E. Voishvillo
Author-Email: IVoishvillo@nifi-abik.ru
Author-Workplace-Name: State University of the Ministry of Finance of the Russia, Moscow, Russia
Author-Name: Nikolay S. Milogolov
Author-Email: mitrasing@gmail.com
Author-Workplace-Name: State University of the Ministry of Finance of the Russia, Moscow, Russia
Title: Taxation of Oil and Gas Production: Development Trends
Abstract: Implementation of certain state policy measures is required to support operating efficiency of Russian oil and gas producer companies, including tax optimization. On the basis of the results of the analysis of the oil and gas sector regulation in producer companies and of the Russian producer companies taxation features the article defines the areas where the state tax policy of Russia can be enhanced.
Classification-JEL: Q35, H22, H23
Keywords: oil and gas producer companies, tax regulation, mineral extraction tax, excess profits tax
Journal: Finansovyj žhurnal — Financial Journal
Pages: 87-100
Issue: 1
Year: 2012
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/1/statii/2012_01_09.pdf
Handle: RePEc:fru:finjrn:120109:p:87-100