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Finance and Credit
 

Dynamics of oil production taxation in modern Russia

Vol. 15, Iss. 8, FEBRUARY 2009

Available online: 24 August 2009

Subject Heading: Tax policy

JEL Classification: 

Kartovenko I.V. master of Economics, Moscow State University named after M.V. Lomonosov ;

The article studies the main stages of transformation of oil production taxation in Russia for the recent 15 years. Characteristics of taxes and duties of the 1990-s specific of oil companies is adduced; effect on the industry of introduction of severance tax in lieu of taxes theretofore existing as well as oil export duties, and changing of tax burden and investment potential of oil producing companies thereupon is analyzed.

Keywords: dynamics, taxation, oil, production, companies, taxes, duties

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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