Changing the condition of subsoil use in the oil industry with the introduction of the unified tax on mineral extraction

T. L. Alekseenko; A. A. Mambetova

Vol 151

Pages:

107-108

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Research article

Economics and finance: a look into the future

Changing the condition of subsoil use in the oil industry with the introduction of the unified tax on mineral extraction

Authors:

T. L. Alekseenko¹

A. A. Mambetova²

About authors

1 — G.V. Plekhanov Saint Petersburg Mining University
2 — G.V. Plekhanov Saint Petersburg Mining University

Date submitted:

2001-08-13

Date accepted:

2001-09-12

Date published:

2002-06-10

Abstract

Considered changes in taxation in the oil industry, in connection with the entry into force of Chapter 26 of the Tax Code. Analysis of the structure of tax payments and their rates which were in effect before the adoption of Chapter 26 of the Code and calculation of the single tax on extraction of mineral resources for the oil extraction industry introduced by the new legislation is given. The example of OAO LUKOIL shows changes in the tax burden in connection with the adoption of Chapter 26 of the Tax Code. It is pointed out that the new tax does not take into account differences in economic and geographic conditions of mineral production. The advantage of the single tax is the simplicity of calculation, which allows to strengthen control over transfer pricing and prevent the formation of monopolies.

Алексеенко Т.Л., Мамбетова А.А. Изменение условии недропользования в нефтяной отрасли с введением единого налога на добычу полезных ископаемых // Записки Горного института. 2002. Т. 151 . С. 107-108.

Alekseenko T.L., Mambetova A.A. Changing the condition of subsoil use in the oil industry with the introduction of the unified tax on mineral extraction // Journal of Mining Institute. 2002. Vol. 151 . p. 107-108.

References

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Changing the condition of subsoil use in the oil industry with the introduction of the unified tax on mineral extraction

Abstract

References

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