Home  Journals  Finance and Credit  9(393) - 2010 March

Influence of tax load on financial economic condition of subjects of russian oil-and-gas complex

Available online: 4 March 2010

Subject Heading: Tax regulation

JEL Classification: 

This article treats the questions of economic matter of subject tax burden, appraises its level in large-scale vertically integrated companies and in certain extractive organizations - holding company participants (partners), in comparison with profitability indices of its activity. Correlation these indices, influence of tax conditions on economic efficiency of Russian oil-and-gas complex subjects, and also ability to reduce in tax burden owing to diversification of large-scale companies activity were revealed.

Keywords: Russian oil-and-gas complex, tax burden, gross profit margin, operating cash flow return on assets, vertically integrated oil company

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

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