Oil and gas complex of Russia:fiscal instruments and taxation system

The largest shares of the formation of the country's budget are tax revenues from the oil and gas complex of the national economy, obviously the huge impact of this complex of management on the "health" of the economy as a whole. The creation of an optimal tax system that ensures stable forecasting of oil and gas revenues, rational control and constant replenishment of the budget in the face of the most complex global economic shocks, the volatility of world markets, and a raging pandemic is becoming a priority task of the Government of the Russian Federation. The development of deposits, the parallel decline in hydrocarbon production and the decline in the production of subsequent products require a detailed analysis of the current state of taxation in the hydrocarbon segment of the economy of the Russian Federation. Perhaps closer attention to the problems of taxation of such an important complex as the oil and gas complex for the Russian economy will help solve the problems not only of the functioning of the complex, but also of the economy of the state as a whole. The oil and gas complex, being a powerful source of benefits, could become a necessary basis for the formation of an economy that does not focus on the banal sale of the extracted raw product. Tax reforms of the subjects of the oil and gas complex could become an example for further reforms needed in our time in all sectors (complexes, segments, industries) of the national economy.