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State Tax Policy in Oil Industry as One of the Mechanisms to Ensure Financial Stability of the Russian Federation

In: Global Economics and Management: Transition to Economy 4.0

Author

Listed:
  • Elena Gorbunova

    (Yugra State University)

Abstract

This article discusses the topical issues of taxation of oil sector: the financial crisis, the sanctions against Russia and low oil prices. Particular attention is paid to the analysis of the first results of the ongoing tax reform with respect to the imposition of a tax maneuverTax maneuver as a major mechanism for the financial security of the state. The author studies the topical issues of taxation of the oil industry; in particular, the application of the taxation mechanismTaxation mechanism added income for oil companiesTax oil companies. The following key conclusions were made: obtaining effective results requires systematic work on reforming the oil industry taxation, as well as phased transition to the added income taxation on oil companiesTax oil companies.

Suggested Citation

  • Elena Gorbunova, 2019. "State Tax Policy in Oil Industry as One of the Mechanisms to Ensure Financial Stability of the Russian Federation," Springer Proceedings in Business and Economics, in: Mikhail Kaz & Tatiana Ilina & Gennady A. Medvedev (ed.), Global Economics and Management: Transition to Economy 4.0, chapter 0, pages 225-233, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-26284-6_20
    DOI: 10.1007/978-3-030-26284-6_20
    as

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