Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Formation of oil and gas incomes of Russia: tax aspect
Available online: 7 March 2012 Subject Heading: Tax policy JEL Classification:
In the article the tax mechanism of formation of oil and gas incomes, the Russian and foreign systems of the taxation of oil and gas branch and its tax loading is analyzed. Changes of tax laws concerning the tax to mining operations and the customs duties are critically estimated. Directions of the further development of the taxation of oil and gas incomes are proved. Keywords: tax, oil and gas, income, budget, sovereign fund, taxation |
ISSN 2311-8768 (Online)
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