The oil production taxation in Russia – consequences of tax maneuver

Authors: V.V. Ponkratov (Financial University under the Government of the Russian Federation, RF, Moscow), A.S. Pozdnyaev (Bauman Moscow State Technical University, RF, Moscow)

Key words: taxation of hydrocarbon production, the tax on extraction of mineral resources, customs duties, the tax maneuver, the resource base of Russian oil and gas industry, harmonization of taxation in the Customs Union

The article analyzes the current system of taxation of oil production in Russia, and the mechanisms and consequences of the 2013-2014 fiscal maneuvers in the oil industry. In the coming years the Customs Union countries should develop a common policy in the sphere of fuel and energy complex and harmonize the system of export duties on crude oil and products of its processing.
References
1. Ponkratov V.V., Tax maneuver in Russian oil production industry (In Russ.),
Neftyanoe khozyaystvo = Oil Industry, 2014, no. 9, pp. 58–61.
2. Order no. 700-r dated 03.02.12, O predlozhenii Minenergo Rossii o klassifikatsii
proektov po razrabotke uchastkov nedr, soderzhashchikh zapasy trudnoizvlekaemoy nefti, opredelennykh na osnove pokazateley pronitsaemosti
kollektorov i vyazkosti nefti (On the proposal of the Ministry of Energy of Russia
on classification of projects for the development of subsoil with hard-to-recover
oil reserves, measured by the viscosity of the oil and reservoir permeability),
URL: http://pravitel'stvo.rf/gov/results/18899/.
3. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015
god i planovyy period 2016 i 2017 godov (Main directions of tax policy of the
Russian Federation for 2015 and the planning period of 2016 and 2017), URL:
http://www.minfin.ru/ru/tax_relations/policy/index.php.
4. Ponkratov V.V., Improving the taxation of oil and gas production systems
based on the hydrocarbon potential of the Russian economy (In Russ.), Nalogi
i finansovoe pravo, 2012, no. 7, pp. 223-229.
5. Pavlova L.P., Bloshenko T.A., Ponkratov V.V., Yumaev M.M., Teoriya i praktika formirovaniya i administrirovaniya nalogovoy bazy v otraslyakh mineral'nosyr'evogo kompleksa (Theory and practice of formation and administration of the tax base in the sectors of mineral complex), Moscow: Publ. of Finansovyy universitet, 2014, 200 p.
6. Ponkratov V.V., Mineral rent in oil-producing industry: economic essence
and instruments of collection (In Russ.), Vestnik IzhGTU im. M.T. Kalashnikova,
2011, no. 1, pp. 90-93.

Key words: taxation of hydrocarbon production, the tax on extraction of mineral resources, customs duties, the tax maneuver, the resource base of Russian oil and gas industry, harmonization of taxation in the Customs Union

The article analyzes the current system of taxation of oil production in Russia, and the mechanisms and consequences of the 2013-2014 fiscal maneuvers in the oil industry. In the coming years the Customs Union countries should develop a common policy in the sphere of fuel and energy complex and harmonize the system of export duties on crude oil and products of its processing.
References
1. Ponkratov V.V., Tax maneuver in Russian oil production industry (In Russ.),
Neftyanoe khozyaystvo = Oil Industry, 2014, no. 9, pp. 58–61.
2. Order no. 700-r dated 03.02.12, O predlozhenii Minenergo Rossii o klassifikatsii
proektov po razrabotke uchastkov nedr, soderzhashchikh zapasy trudnoizvlekaemoy nefti, opredelennykh na osnove pokazateley pronitsaemosti
kollektorov i vyazkosti nefti (On the proposal of the Ministry of Energy of Russia
on classification of projects for the development of subsoil with hard-to-recover
oil reserves, measured by the viscosity of the oil and reservoir permeability),
URL: http://pravitel'stvo.rf/gov/results/18899/.
3. Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015
god i planovyy period 2016 i 2017 godov (Main directions of tax policy of the
Russian Federation for 2015 and the planning period of 2016 and 2017), URL:
http://www.minfin.ru/ru/tax_relations/policy/index.php.
4. Ponkratov V.V., Improving the taxation of oil and gas production systems
based on the hydrocarbon potential of the Russian economy (In Russ.), Nalogi
i finansovoe pravo, 2012, no. 7, pp. 223-229.
5. Pavlova L.P., Bloshenko T.A., Ponkratov V.V., Yumaev M.M., Teoriya i praktika formirovaniya i administrirovaniya nalogovoy bazy v otraslyakh mineral'nosyr'evogo kompleksa (Theory and practice of formation and administration of the tax base in the sectors of mineral complex), Moscow: Publ. of Finansovyy universitet, 2014, 200 p.
6. Ponkratov V.V., Mineral rent in oil-producing industry: economic essence
and instruments of collection (In Russ.), Vestnik IzhGTU im. M.T. Kalashnikova,
2011, no. 1, pp. 90-93.


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