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The author's approaches to the feasibility of applying an excess-profits tax from hydrocarbon production to various types of deposits are reflected. The possibility of applying this tax in the operation of an oil field at the final stage of development is studied. A comparative assessment of the technical and economic performance of the field under consideration under the current and new tax regimes was carried out. Based on the modeling of scenarios for the development of the world oil market, its parameters have been determined, under which the development of the field using the new tax regime will ensure economic and budgetary efficiency.

Assessment of the feasibility of applying an excess-profits tax from hydrocarbon production for deposits at the final stage of development