In clause modern lines of Russian oil branch development are considered. The characteristic and the basic problems and ways of perfection of oil branch existing taxation system are resulted.
The article discusses the state regulation of subsoil use in Russia. The basic problems associated with the search, exploration and exploitation of hydrocarbon deposits, which are not legally regulated. The classification of marginal oil and gas fields is developed, and suggested ways to improve the issues of state regulation of development of these deposits.
