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Taxation of Oil and Gas Production: Development Trends

Author

Listed:
  • Mariya A. Moiseeva

    (State University of the Ministry of Finance of the Russia, Moscow, Russia)

  • Irina E. Voishvillo

    (State University of the Ministry of Finance of the Russia, Moscow, Russia)

  • Nikolay S. Milogolov

    (State University of the Ministry of Finance of the Russia, Moscow, Russia)

Abstract

Implementation of certain state policy measures is required to support operating efficiency of Russian oil and gas producer companies, including tax optimization. On the basis of the results of the analysis of the oil and gas sector regulation in producer companies and of the Russian producer companies taxation features the article defines the areas where the state tax policy of Russia can be enhanced.

Suggested Citation

  • Mariya A. Moiseeva & Irina E. Voishvillo & Nikolay S. Milogolov, 2012. "Taxation of Oil and Gas Production: Development Trends," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 87-100, January.
    • Handle: RePEc:fru:finjrn:120109:p:87-100
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    More about this item

    Keywords

    oil and gas producer companies; tax regulation; mineral extraction tax; excess profits tax;
    All these keywords.

    JEL classification:

    • Q35 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - Hydrocarbon Resources
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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