Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Updating the Profit Taxation in the Oil and Gas Industry: Prospects for Profit-Based Tax
Received: 13 December 2017 Received in revised form: 27 December 2017 Accepted: 23 January 2018 Available online: 1 March 2018 Subject Heading: FISCAL SYSTEM JEL Classification: Pages: 379–387 https://doi.org/10.24891/fc.24.2.379
Importance The existing economic conditions in the world in general and in the Russian Federation in particular necessitate updating the tax system in the oil industry. There is a new initiative to introduce a profit-based tax on hydrocarbons producers. Export duties, the current instrument for skimming off excessive profits, should be eliminated, as they fall short of fully conforming to the principles of international trade. Keywords: tax, mining, profit, oil industry |
ISSN 2311-8709 (Online)
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