Malkina M.Yu.Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation mmuri@yandex.ru
Pavlinova O.V.Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation olgapavlinova@yandex.ru
The article studies the mechanism of rental income taxation in oil production field in the form of a severance tax; the role of the severance tax in replenishing the State budget of the Russian Federation, its current features and shortcomings. The authors provide in-depth insight into the dynamics of the main tax components both at the national and regional levels: tax base (the volume of extracted oil), a base rate of tax, a tax rate adjusted for tax privileges, and a tax rate adjusted for the world price dynamics. The performed factor analysis under the DuPont method reveals the quantitative influence of each of the said factors on the severance tax revenue growth in the Russian Federation and the main Russian regions in 2007-2013. The authors make conclusions on the trends and contradictions of developing the mechanism of rental income taxation based on severance tax in modern conditions.
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