SEARCH
 

Search

 

Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Rating of oil companies by level of tax burden susceptibility to macroeconomic and industry-specific factors

Filimonova I.V. Trofimuk Institute of Petroleum Geology and Geophysics, Siberian Branch of RAS (IPGG SB RAS), Novosibirsk, Russian Federation ( FilimonovaIV@list.ru )

Eder L.V. Trofimuk Institute of Petroleum Geology and Geophysics, Siberian Branch of RAS (IPGG SB RAS), Novosibirsk, Russian Federation ( ederlv@yandex.ru )

Larionov V.G. Bauman Moscow State Technical University (Bauman MSTU), Moscow, Russian Federation ( Vallarionov@yandex.ru )

Komarova A.V. Institute of Economics and Industrial Engineering, Siberian Branch of RAS (IEIE SB RAS), Novosibirsk, Russian Federation ( a.komarova@g.nsu.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2018

Subject The article investigates the internal and external factors influencing the tax revenues from the Russian oil industry.
Objectives The focus is on the research and in-depth analysis of factors affecting the tax payments of oil companies, quantification of their influence, and preparation of rating of oil companies based on their susceptibility to these factors.
Methods The study employs a combination of methods of academic research, economic analysis (historical, systems, cause-and-effect, etc.), methods of data classification and ranking, and statistical and factor analysis.
Results We underpinned the choice of factors affecting the tax payments of oil companies; modified the indices of Laspeyres, Paasche, and Fisher to consider the specifics of the oil industry; quantified the degree of impact of the factors on tax payments; prepared a rating of Russian oil companies by the degree of sensitivity of tax payments to the change of the factors.
Conclusions There is a tendency to reduce the tax burden of companies in the oil industry. The standard rate of mineral extraction tax, dollar exchange rate, volumes of oil export and oil production had the main impact on the growth of tax payments, but the oil price had a negative influence. Gazprom Neft, RussNeft and Rosneft are at risk of tax burden increase due to oil price volatility and changes in the exchange rate of the national currency. The most sensitive to changes in the volume of oil production and exports were Rosneft, Bashneft and RussNeft.


An integrated economic analysis of the oil and gas companies of Russia

Filimonova I.V. Trofimuk Institute of Petroleum Geology and Geophysics, Siberian Branch of Russian Academy of Sciences (IPGG SB RAS), Novosibirsk, Russian Federation ( FilimonovaIV@list.ru )

Eder L.V. Trofimuk Institute of Petroleum Geology and Geophysics, Siberian Branch of Russian Academy of Sciences (IPGG SB RAS), Novosibirsk, Russian Federation ( ederlv@yandex.ru )

Nemov V.Yu. Trofimuk Institute of Petroleum Geology and Geophysics, Siberian Branch of Russian Academy of Sciences (IPGG SB RAS), Novosibirsk, Russian Federation ( void-pilgrim@mail.ru )

Mishenin M.V. Trofimuk Institute of Petroleum Geology and Geophysics, Siberian Branch of Russian Academy of Sciences (IPGG SB RAS), Novosibirsk, Russian Federation ( ddkgollum@ya.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2019

Subject In the face of external and internal challenges, oil and gas companies continue increasing revenues and profits. This contributes to the country’s economic growth, social safety nets funding, and discharge of foreign economic obligations of the State. However, long-term economic forecasting requires an in-depth structural and dynamic analysis of industry efficiency.
Objectives Our aim is a comprehensive study of the structure and dynamics of financial and economic condition of companies’ operations in the oil and gas industry of Russia in the context of external and internal challenges.
Methods The study draws on a set of research methods, economic analysis (historical, systems, cause-and-effect analysis, and others) and the analysis of time series, systematization and arrangement of data in tabular and graphical form to discover patterns and changes in indicators.
Results We performed a quantitative assessment of the role of the oil and gas complex in the Russian economy, systematized external and internal challenges to sustainable development of the industry, made an integrated analysis of structure and dynamics of financial and economic indicators of oil and gas companies, considering the time factor.
Conclusions The paper notes and explains the following: sales revenues were unstable, operating costs have steadily increased in recent years, the net profit in the oil and gas industry tends to decline (particularly this refers to gas companies) due to a threefold drop in gas prices on the European market.


Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате