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Vol 161
Pages:
68-71
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RUS

Formation of the mechanism of distribution and utilization of natural rent in the oil and gas chemical complex

Authors:
V. V. Smykov
About authors
  • OGPD Yamashneft OAO Tatneft
Date submitted:
2004-08-07
Date accepted:
2004-09-27
Date published:
2005-05-20

Abstract

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 The former should be withdrawn with the help of floating customs duties, the latter - on the basis of a stable tax rate, which should be differentiated on a legislative basis depending on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.

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