Template-Type: ReDIF-Article 1.0
Author-Name: Marina V. Kashirina
Author-Email: askvm@yandex.ru
Author-Workplace-Name: Financial University under the Government of the Russia
Author-Name: Maxim A. Zhuravlev
Author-Email: cool.zhuravlev.max2013@gmail.com
Author-Workplace-Name: Financial University under the Government of the Russia
Title: Features of the Taxation on the Gas Extraction in Russia
Abstract: The article considers the results of applying of the new scheme of taxation of gas companies, taking into account the conditions of the extraction. The key issues of the gas and gas condensate taxation are revealed. The authors analyse the possible ways of improving of the gas industry. The article also includes the conclusions about the necessity of introduction of the tax on the extra income and the financial result in the Russian tax legislation.
Classification-JEL: H22, H25
Keywords: tax policy, the gas industry, the mineral extraction tax, the tax burden, the tax on the extra income and the financial result
Journal: Finansovyj žhurnal — Financial Journal
Pages: 53-59
Issue: 4
Year: 2016
Month: August
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2016/4/statyi_4/fm_2016_4_06.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:160406:p:53-59