CURRENT TAX ISSUES OF THE GAS INDUSTRY

Kashirina M. V.; Zhuravlev M. A.

CURRENT TAX ISSUES OF THE GAS INDUSTRY

Kashirina M. V. Ph. D., Financial University under the Government of the Russian Federation
Zhuravlev M. A. Financial University under the Government of the Russian Federation

Keywords: tax on mineral extraction, tax burden, depletion of reserves, degree of extraction difficulty of hydrocarbons, tax incentives, state income, tax on the financial result

Abstract

The Russian gas industry refers to the basic sectors of the economy, providing a significant proportion of state revenues, including the tax on mineral extraction. The mechanism of its collection in terms of gas and gas condensate has undergone significant changes, entered into force 01.07.2014. The introduction of the flexible tax mechanisms in the area of gas extraction contributes not only filling the budget, but also improves the extraction rates of hydrocarbons across the country, and therefore increases the energy security of Russia in the long term.

References

Ershov Y.A. Gas is our daily // Foreign Economic Bulletin. – 2012. – №7. – P. 45-47.

Kalinowskiy I. “Gazprom” captures Asia // Expert. – 2015. – №14. – P. 24-27.

Kashirina M.V. Actual issues of taxation of the oil sector in Russia // Innovations and investments. – 2015. – №4. – P. 75-80.

Kashirina M.V. The new declaration for the mineral extraction tax. Accounting in construction // “Aktion Group Chief Accountant”. – 2015. – №9. – Р. 14-25.

27-30

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Published

2016-01-31

Citations

How to Cite

Kashirina M. V., & Zhuravlev M. A. (2016). CURRENT TAX ISSUES OF THE GAS INDUSTRY. World Science, 5(1(5), 27-30. Retrieved from https://rsglobal.pl/index.php/ws/article/view/709

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Issue

Vol 5 No 1(5) (2016): World Science

Section

Economy

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