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Financial Analytics: Science and Experience
 

Formation of oil and gas incomes of Russia: tax aspect

Vol. 5, Iss. 9, MARCH 2012

Available online: 7 March 2012

Subject Heading: Tax policy

JEL Classification: 

Ermakova E.A. Doctor of Economics, professor of «Finance», Saratov State Socio-Economic University
eae13@mail.ru

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

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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