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

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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.

World Science

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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
Issue
Vol 5 No 1(5) (2016): World Science
Section
Economy

Copyright (c) 2016 Authors

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