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Comparative Analysis of Tax Regimes in the Oil Sector

Author

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  • Bobylev, Yuri

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Rasenko, Olesya

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

The paper considers the main approaches to the construction of tax regimes for the oil sector of the economy. A comparative analysis of various tax regimes that can be used to improve the efficiency of the tax system in the oil sector of the Russian economy is carried out. This work formulates recommendations on the state tax policy in relation to the oil sector aimed at ensuring the revenues of the state budget and creating the necessary conditions for investment.

Suggested Citation

  • Bobylev, Yuri & Rasenko, Olesya, 2017. "Comparative Analysis of Tax Regimes in the Oil Sector," Working Papers 041723, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:041723
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    References listed on IDEAS

    as
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    13. Yu. Bobylev., 2015. "The Development of the Oil Sector in Russia," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 6.
    14. Diderik Lund, 2009. "Rent Taxation for Nonrenewable Resources," Annual Review of Resource Economics, Annual Reviews, vol. 1(1), pages 287-307, September.
    15. Bobylev, Yuri (Бобылев, Юрий) & Rasenko, O.A. (Расенко, О.), 2016. "The Development of the Oil Sector of the Russian Economy: Main Trends and Public Policy [Развитие Нефтяного Сектора Экономики России: Основные Тенденции И Государственная Политика]," Working Papers 1667, Russian Presidential Academy of National Economy and Public Administration.
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    Full references (including those not matched with items on IDEAS)

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