It is shown that the usual tax mechanism based on the use of a universal tax rate is unacceptable for the oil and gas chemical complex. It is proposed to distinguish between the rent received due to high prices for export raw materials and the rent associated with the high quality of natural resources. The former should be withdrawn with the help of floating customs duties, the latter - on the basis of a stable tax rate, which should be differentiated on a legislative basis depending on the quality of deposits.
Oil fields are being developed in 30 regions of Russia. In most of them (Tatarstan, Bashkortostan, regions and republics of the Volga region, the Urals, the North Caucasus, a number of regions of Western Siberia) there is a decline in oil production due to depletion of reserves. At the same time, significant resources are lost, developed production infrastructure is devalued, and acute social problems arise related to the employment of released personnel.
