The state tax regulation in the oil and gas industry
https://doi.org/10.20914/2310-1202-2018-1-348-356
Abstract
Russian tax laws in petrochemical complex generally has a fiscal orientation now. The current system of taxation in the oil industry has the biggest tax burden in the world, amount of oil and gas revenues was more then 43-51% of all budget revenues over past decades, remaining its main source. Generally, there were changes in the ratios of incomes in the forms of export customs duty and tax on the extraction of minerals. State policy in the field of resource payments affects the entire industry, influencing the structure of oil and oil supplies on internal and external markets and realization of the programs for modernization and development in priority areas. Changes of structure of national production, increasing the contribution of agriculture, IT sphere and other branches to aggregate national product should be reflected in the revision of the tax burden on the industries, associated with the extraction and processing of minerals. It is necessary to reduce the fiscal direction of tax regulation in petrochemical sector with a simultaneous increasing the role of tools that stimulate modernization and updating of equipment, implementation of new processes and technologies, the maximum use of process-deepening processes as well as the development of deposits with severe production conditions. In the near future, it is planned to introduce new changes in taxation in field of oil production and refining - introduction of benefits for oil production in new fields or fields with difficult production conditions or poor quality of oil and introduction of a tax on additional income..
About the Authors
E. I. Cherkasova
Kazan National Research Technological University
Russian Federation
Cand. Sci. (Econ.), associate professor, processing of oil and gas department, K.Marx St., 68, Kazan, 420015, Russia
Russian Federation
Cand. Sci. (Econ.), associate professor, processing of oil and gas department, K.Marx St., 68, Kazan, 420015, Russia
L. I. Mullakhmetova
Maxim Gorky str., 147а
engineer, ООО “LUKOIL-Nizhegorodniinefteproekt”, Nizhny Novgorod, 603006, Russia
engineer, ООО “LUKOIL-Nizhegorodniinefteproekt”, Nizhny Novgorod, 603006, Russia
E. V. Khvorova
Kazan National Research Technological University
Cand. Sci. (Econ.), associate professor, economic department, K. Marx St., 68, Kazan, 420015, Russia
Cand. Sci. (Econ.), associate professor, economic department, K. Marx St., 68, Kazan, 420015, Russia
References
1. Salmina S V, Sboeva I M, Selivanovskaya J I, Khafizova A R et al. Development of taxation system for oil production companies in Russia. IOP Conf. Series: Earth and Environmental Science. 2018. no. 107. pp. 012072 Available at: https://doi.org/10.1088/1755–1315/107/1/012072.
2. Jeder L.V., Filimonova I.V., Provornaja I.V. Tax maneuver or reversal? Neft'-Rossii [Oil-Russia] 2015. no. 1–2. (in Russian)
3. The largest oil fields in Russia and in the world. Vesti. Jekonomika [Vesti. Economy ] Available at: http://www.vestifinance.ru /articles/41880 (in Russian)
4. Kontorovichab A.E., Ederab L.V., Filimonovaab I.V., Mishenina M.V. et al. Oil industry of major historical centers of the Volga-Ural petroleum province: past, current state, and longrun prospects. Russian Geology and Geophysics. 2016. vol. 57. no. 12. pp. 1653–1667. Available at: https://doi.org/10.1016/j.rgg.2016.10.011Get rights and content
5. Gromov A.I. Prospects for the development of the Russian oil industry in the conditions of turbulence in the world oil market. Bureniei?neft' [Drilling and oil]. 2016. no. 2. pp. 6 (in Russian)
6. Pis'mo Minfina RF ot 1 oktjabrja 2012g. № 01–02–01/03–2457. Sajt informacionno-pravovogo portala GARANT.RU [Letter of the Ministry of Finance of the Russian Federation of October 1, 2012] Available at: http://www.garant.ru/products/ipo/prime/doc/70136628/#ixzz4eVyjpxT2 (in Russian)
7. Fjaertoft D., Lunden L.P. Russian petroleum tax policy – Continuous maneuvering in rocky waters //Energy Policy. 2015. V. 87. P. 553–561. URL: https://doi.org/10.1016/j.enpol.2015.09.042Get rights and content
8. Osmundsen P., Emhjellen M., Johnsen T., Kemp A. et al. Petroleum taxation contingent on counter-factual investment behaviour // The Energy. 2015. URL: http://aura.abdn.ac.uk/bitstream/handle/2164/9844/Petroleum_taxation_submitted_Adelman_special_issue_Revised_version_June_Energy_Journal_1_.docx? sequence=1
9. Oil Market Report Template // International Energy Agency. URL: https://www.iea.org/media/omrreports/ RussianOMR
10. Eder L. V., Filimonova I. V., Nimble I. V. Features of the development of the Russian oil industry at the present stage. Burenie I neft [Drilling and oil] 2016. no. 12. pp. 9-14. Available at: http://burneft.ru/archive/issues/2016-12/3 (in Russian)
11. Handbook of refining processes. Neftegazovye tekhnologii [Oil and gas technology] 2005. no. 3. pp. 77.
12. Kapustin V. M. Development of innovative technologies of deep processing of hydrocarbon raw materials. Vestnik khimicheskoi promyshlennosti [Journal of chemical industry] Available at: http://vestkhimprom.ru/posts/razvitie-innovatsionnykh-tekhnologij-glubokoj-pererabotki-uglevodorodnogo-syrya (in Russian)
13. Kapustin V. M. Role of Russian companies in the modernization of Russian oil refineries. Mir nefteproduktov [World of petroleum products] 2007. no. 7. pp. 18-20 (in Russian)
14. Andrianov V. Under the sign of Euro 5. Neftegazovaya vertikal’ ["Oil and Gas Vertical"] 2017. no. 1. Available at: http://www.ngv.ru/magazines/article/pod-znakom-evro 5/? sphrase_id=5902986 (in Russian)
15. Novosti. Pererabotka [News. Processing] Available at: neftegaz.ru http://neftegaz.ru/news/view/147263 Obemneftepererabotki-v-Rossii (in Russian)
16. Refining: increase in Europe, decrease in Russia. Rossiya segodnya [Russia today] Available at: http:/ / 1prime.ru/articles/20150910/818870892.html (in Russian)
17. Ministr energetiki [Energy Minister: Russian oil production will decrease significantly more than planned in January] Available at: http://www.newsru.com/finan-ce/23jan2017/novak.html (in Russian)
18. Russia plans to increase oil exports next year./ Novoe Vremya. [New time] Available at: http://novoye-vremya.com/w76592 (in Russian)
19.
20. Russian fuel and energy complex-present and future. Neft’ Rossii [Oil of Russia] 2004.no. 4. Available at: http://www.oilru.com/nr/131/2466 (in Russian)
21. Neftyanye nalogovye manevry [Oil tax maneuvers-what's next?] 2015. Available at: http://vygon.consulting/up-load /iblock/2af / vygon_consulting_taxmaneuvers.pdf (in Russian)
22. Eder L. V., Filimonova I. V., Nemov V. Yu Refining and customs regulations in Russia. Burenie I neft’ [Drilling and oil] 2013. no. 5 Available at: http://burneft.EN/archive/issues/2013-05/3 (in Russian)
23. Khafizova A.R., Fassakhov I.A. Development of the Oil Companies Taxation System. Mediterranean Journal of Social Sciences. 2015. vol. 6. no. 1 S3. doi: 10.5901/mjss.2015.v6n1s3p20
24. Vygon G. Sistema “60-66-90-100” [System "60-66-90-100" and scenarios for the development of oil refining in Russia] Moscow, Energy centre of Moscow school of management SKOLKOVO, 2013. pp. 8 (in Russian)
25. Matuhina E. G., Matuhina E. G., Grinkevich L. S., Pozharitskaya O. V. et al. Role of oil and gas complex in the development of business relationships. Mezhdunarodnyi zhurnal prikladnykh issledovanii [International journal of applied and fundamental research] 2015. no. 6-3. pp. 492-495 (in Russian)
26. Gordeev D. the Increase in excise tax blocks tax reform. Ekonomicheskoe razvitie Rossii [Economic Development of Russia] 2016. no. 9. Available at: http://iep.EN/files/RePEc/
27. gai/ruserr / ruserr 2016-9-728.pdf
28. Katysheva E. G. changes in the structure of the fiscal burden in the oil industry under the influence of the oil tax maneuver. Infrastrukturnye otrasli ekonmiki [Infrastructure sectors of the economy: problems and prospects of development] 2015. no. 10. pp. 130-134 (in Russia)
29. Ledeneva M. V., Parfenov M. V. Innovation voucher in system tools for regional innovation policy. Vestnik VGUIT [Proceedings of VSUET] 2017. no. 79 (3). pp. 269-276. doi: 10.20914/2310-1202-2017-3-269-276 (in Russian)
30. Income Tax is dangerous for the oil industry. Vedomosti. [News] 2016. Available at: https://www.vedomosti.ru/economics/articles/2016/09/28/658762 perehod-ndd (in Russian)
31. Reverse the excise duty will have to wait until spring Kommersant. [Commersiant] 2018. Available at: https://www.kommer-sant.ru/doc/3534030 (in Russian).
Review
For citations:
Cherkasova E.I., Mullakhmetova L.I., Khvorova E.V. The state tax regulation in the oil and gas industry. Proceedings of the Voronezh State University of Engineering Technologies. 2018;80(1):348-356. (In Russ.) https://doi.org/10.20914/2310-1202-2018-1-348-356
Views:
2647
Email this article 
Post a Comment 
