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State tax policy as one of the most important regulatory tools of the state economy determines major trends of a country’s development. Tax policy is aimed at addressing economic and political challenges that a state faces. Issues of the national economic and political security assurance are caused by many factors, for instance, the sanctions imposed against Russia over the last years, as well as relatively low oil prices. The challenges, surfacing in the oil industry due to the Russian tax legislation constantly being changed, have been up for special debate, both on the part of the state and the leadership of oil companies. The inefficient state tax policy and faulty public administration intensify threats to the national economic and political security leading to recessional trends in the taxation system. These circumstances result in decline in both budget revenues and state financial support. In this research, the main problems that arise while implementing major trends of the state tax policy in the oil industry have been studied. The purpose of the study is to develop a specific tax mechanism for taxing oil companies. A number of research papers, journal articles and other publications, including the Internet, were used for this study to be a basis for researching the issues of the paper topic. When studying the major trends of the state tax policy in the oil industry, methods of qualitative and comparative material analysis were employed, as well as statistical data. Results of the study show that switching to oil corporate taxation is one of the major trends of the state tax policy in the oil industry. The author concludes about the need to incorporate the added income tax into the Russian tax and fee system. Keywords— tax policy, economic security, political security, oil producing industry, tax mechanism, oil industry taxation

Major Trends of Russia's Tax Policy in Strategy of National Economic and Political Security