Open AccessPetroleum taxation: a comparison between Russia and Kazakhstan
Author(s) -
M R Tsibulnikova,
D V Salata,
V V Drebot,
E A Vorozheykina
Publication year - 2016
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/43/1/012089
Subject(s) - kazakh , petroleum , resource (disambiguation) , business , economy , natural resource economics , political science , economic policy , economics , geology , computer science , computer network , philosophy , linguistics , paleontology
The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations