Home  Journals  International Accounting  5(251) - 2013 February

Taxation of Russian oil industry: role of the regions

Available online: 7 February 2013

Subject Heading: Taxation

JEL Classification: 

In the article it is analyzed the problems of efficiency of the state regulation of the oil and gas sector (NGS), one of major levers is the taxation. Improvement of conditions for development of fields in new areas for the developed stocks and for small fields became the main result of tax reforms of the last decade. However the complex tax reform with application of economic approaches to differentiation is necessary to oil and gas sector of Russia.

Keywords: oil and gas region, differentiation of taxation, oil and gas sector, production tax

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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