Open AccessTAX INCENTIVES IN OIL INDUSTRY TAXATION
Author(s) -
Polina Koptseva,
А.В. Комарова
Publication year - 2019
Publication title -
interèkspo geo-sibirʹ
Language(s) - English
Resource type - Journals
ISSN - 2618-981X
DOI - 10.33764/2618-981x-2019-2-5-240-248
Subject(s) - tax rate , incentive , tax reform , extraction (chemistry) , indirect tax , ad valorem tax , economics , business , natural resource economics , public economics , monetary economics , microeconomics , chemistry , chromatography
Proceeds in the form of a mineral extraction tax are one of the main items of income for the federal budget of Russia. Due to the use of preferential ratios in calculating the tax rate of the mineral extraction tax on oil, it can be said that there are tax amounts that were not received by the budget due to the use of tax incentives. As part of this study, the actual and real tax burden of the oil-producing regions of Russia was calculated and analyzed. The applied method of clustering of oil-producing regions allowed us to identify clusters depending on the volume of oil production and the real average tax burden on mineral extraction tax in the form of oil. The results showed that the mineral extraction tax in the form of oil is not characterized by a direct relationship between the tax base and the tax rate.