Results 1 to 10 of about 689 (228)

Tax on excess profits from extraction of hydrocarbon feed as a completion tax maneuver in the oil and gas sector [PDF]

E3S Web of Conferences, 2020
The relevance of the paper is caused by the peculiarity of introducing a tax on excess profits from the extraction of hydrocarbon feed (hereinafter referred to as EPT), the calculation of tax taking into account the economics of developing hydrocarbon ...
Galina Semenova
exaly   +4 more sources

Oil Tax Maneuver: Analysis of the Consequences and Forecast of the Impact on the Development of a Company [PDF]

Studies on Russian Economic Development, 2022
The article discusses the transformation of the taxation system in the oil and gas sector and modern approaches to assessing its impact on the development of resources. A predictive model for assessing the impact of the tax maneuver on the development of an oil company has been proposed. Approbation of the approach was carried out on the example of the
Plyaskina NI.
exaly   +4 more sources

Favorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry [PDF]

Financial Journal, 2022
IT industry is noticeably distinguished by the tax support provided to it in the Russian economy. Nowadays software companies are treated as main contributors to national technological breakthrough being one of the main priorities of federal tax policy ...
Vladimir V. Gromov
exaly   +3 more sources

Tax maneuver in oil and gas industry: the first results of the tax on an additional income and prospects for development

Путеводитель предпринимателя, 2020
The article is devoted to the introduction of tax on an additional income and its impact on the economy of the country. The basic feasibility of the development of tax on an additional income and the first economic results of the introduction of a new ...
N. V. Ponomarevа, A. L. Lukovkin
doaj   +4 more sources

TAX BURDEN ON COMPANIES IN THE OIL AND GAS INDUSTRY OF THE RUSSIAN FEDERATION: DAMPING MECHANISM VS TAX MANEUVER

Вестник университета, 2019
The volatility of hydrocarbon prices on world markets, as well as the high level of dependence of the state budget on oil and gas revenues, are the main conditions for assessing the effectiveness of tax regulation in the oil and gas sector.
M. A. Valishvili
doaj   +4 more sources

Assessing the Investment Attractiveness of Oil Field Development Projects under the Tax Maneuver: The Evidence from West Siberia [PDF]

Financial Journal, 2022
The West Siberian economic region remains a territory with high potential of liquid hydrocarbons production, which serve as a reserve for long-term development not only for this region, but for Russia as a whole.
Natalia Feruleva
exaly   +3 more sources

How does the e-cigarette industry respond to tax adjustments? Evidence from China [PDF]

Tobacco Induced Diseases
Introduction China enacted an excise tax on e-cigarettes in November 2022, which offers a distinctive opportunity to examine the industry's reactions to this fiscal adjustment.
Rong Zheng, Lingyun Meng, Shidong Su, Mark Goodchild   +3 more
doaj   +2 more sources

OIL PRODUCTION TAXATION IN RUSSIA AND THE IMPACT OF THE TAX MANEUVER [PDF]

Journal of Tax Reform, 2015
The author reflects on the current taxation of oil production in Russia, the mechanisms and effects of the tax maneuvers taken in 2013-2014 in the oil industry. In the near future, members of the Customs Union will draw up a unified policy in the area of fuel and energy complex and harmonize the system of export custom duties on oil and petrochemical ...
exaly   +3 more sources

A Budget Tax Maneuver in Public Procurements

Financial Law, 2020
The article focuses on the priority of the norms of financial and legal regulation in public procurement, allowing not only to realize the true goals and objectives of public procurement, but also to ensure a balance of public and private interests.
exaly   +2 more sources

RESULTS OF THE GREAT TAX MANEUVER IN OIL AND GAS SECTOR OF RUSSIAN ECONOMY [PDF]

Фундаментальные исследования (Fundamental Research), 2018
Статья посвящена оценке итогов большого налогового маневра (БНМ) в нефтегазовом секторе экономики, реализация которого начата в 2015 г. Основные цели, которые преследовал БНМ, – это балансировка интересов государственного бюджета, нефтяного сектора экономики и потребителей продуктов нефтепереработки.
I.S. Zorin, L.V. Kanitskaya
exaly   +2 more sources