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Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries

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  • Mr. Dale F Gray

Abstract

This paper examines the level and structure of fiscal revenues from the Baltics, Russia, and other former Soviet Union countries’ (BRO) energy sector and suggests reforms in energy tax policy. Revenues from the oil and gas sectors are about half the level that might be expected from international comparisons. Low oil revenues result from infrastructure constraints on oil exports, weak tax administration, and inappropriate tax structures. Low gas revenues are due to low statutory tax rates, a tax structure that does not capture monopoly or resource rents, and weak tax administration. Taxation of oil products could be increased.

Suggested Citation

  • Mr. Dale F Gray, 1998. "Evaluation of Taxes and Revenues From the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries," IMF Working Papers 1998/034, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1998/034
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    Cited by:

    1. Locatelli, C., 1999. "The Russian oil industry restructuration: towards the emergence of western type enterprises?," Energy Policy, Elsevier, vol. 27(8), pages 435-449, August.
    2. Bobylev Yuriy & Turuntseva Marina, 2010. "Taxation of the mineral sector," Research Paper Series, Gaidar Institute for Economic Policy, issue 140P.
    3. Yasushi Nakamura, 2004. "The oil and gas industry in the Russian economy: a social accounting matrix approach," Post-Communist Economies, Taylor & Francis Journals, vol. 16(2), pages 153-167.
    4. Alam, Asad & Sundberg, Mark, 2002. "A decade of fiscal transition," Policy Research Working Paper Series 2835, The World Bank.

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