Oil is one of the most valuable sources of energy, accounting for over 30 % of global primary energy consumption and about 20 % of global gross domestic product. In recent decades, there has been a significant increase in oil production, leading to the depletion of traditional oil resources. In this regard, more and more attention is being paid to hard-to-recover reserves (HTR). Hard-to-recover oil reserves (HROR) refer to those, the development of which requires the use of complex technologies and significant investment. In Russia, taxation of the oil and gas industry is an important and key instrument of state regulation. One of the main issues in taxation of HROR is determining the optimal tax level. Too high rates may lead to a decrease in investment in the development of such resources, and too low rates may not provide sufficient revenue for the state. When adopting a new taxation system for HTR, it is necessary to take into account many factors, such as economic conditions, technological capabilities and the interests of various market participants. This article examines the technology of developing a subsoil site in Western Siberia using a system of horizontal wells located across the direction of regional stress with an increased number of hydraulic fracturing stages (more than 16), and also proposes the use of an improved tax benefit in the form of a fixed deduction in the amount of capital investments in the years of active drilling of well pads with HTR.
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