Tax Regional Tax Differentiation in the Russian Oil Industry
A.N. Tokarev
Keywords: oil-and-gas region, differentiation in taxation, oil-and-gas sector, production tax
Pages: 73-90
Abstract
In line with natural resources regulations and an investment regime, taxes are one of the most important instruments of public regulation of an oil-and-gas sector. The reforms of the 2000s resulted mostly in building conditions for development of oil-and-gas fields in the start-up regions, post mining areas, and small deposits. The paper proves that there is a need in a comprehensive tax reform allowing application of the economic approaches to differentiation
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