TAX POLICY OF THE STATE IN THE OIL INDUSTRY AS AN INSTRUMENT OF ENSURING FINANCIAL SAFETY OF THE RUSSIAN FEDERATION IN THE PERIOD OF AN UNSTABLE ECONOMIC AND POLITICAL COUNTRY SITUATION

Autor:	Elena N Gorbunova
Rok vydání:	2017
Předmět:	Tax policy Politics State (polity) Petroleum industry Economic policy business.industry media_common.quotation_subject Russian federation Business Period (music) media_common
Zdroj:	Yugra State University Bulletin. 13:97-101
ISSN:	2078-9114 1816-9228
Popis:	Oil extraction taxation in our country was and remains a subject of special discussion. This article deals with actual problems of the taxation of the entities of an oil sector in the conditions of financial crisis, the sanctions imposed against Russia and the low prices of oil are considered. The object of research are topical issues of the taxation of the oil industry, in particular the mechanism of the taxation of the added income of the oil companies. The main options of tax mechanisms offered by the Ministry of Finance of the Russian Federation and the Ministry of Energy of the Russian Federation are considered and also opinions of heads of the largest oil companies of the Russian Federation of rather operating system of the taxation of the oil industry are analyzed. The special attention is paid to the analysis of the first results of the carried-out tax reform concerning entering of tax maneuver as one of the main mechanisms of financial safety of the state. The main conclusions of research is that receipt of effective result requires system work concerning reform of the taxation of the oil industry, a phased transition from tax maneuver to the taxation of the added income of the oil companies.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::ea5fc8fb48fff1a64f3a6b325c3a74b7 https://doi.org/10.17816/byusu2017131-297-101 Zobrazit plný text záznamu