Home  Journals  International Accounting  38(188) - 2011 October

Construction of the effective system of taxation in the oil industry of Russia

Available online: 25 October 2011

Subject Heading: Taxation

JEL Classification: 

Incomes of the mining operations taxation still remain the basic source of formation of budgetary system of the Russian Federation, therefore by working out of the basic directions of a tax policy the special attention is given to oil-extracting branch. An actual problem is irrational withdrawal of the incomes received by proprietors of the oil-extracting enterprises at the working model of the taxation. In the present work positive consequences are presented, and also lacks of offered model of the taxation are specified. The conclusion is drawn on necessity of perfection of system of the taxation of deposits where considerable investment incomes, and as deposits with high level of expenses are formed.

Keywords: reforming, the taxation, budget incomes, oil-extracting branch

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ISSN 2311-9381 (Online)
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