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Issue ? 50. June 2015Analysis of Taxation in the Oil Industry in the Context of Major Russian and Foreign Oil Companies Elena N. Zhavoronkova
Ph.D., associate professor, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation. The article focuses on the results of the tax pressure analysis for Russian and foreign large oil companies. Trends in the dynamics of general tax payments and certain kinds of tax payments by Russian and foreign companies in the oil industry are analyzed from the point of view of influence of such factors as tax rates, production and export volumes, financial results, etc. Comparison of general tax pressure, the share of taxes in revenue, the tax payments for a barrel of tax equivalent and other parameters is carried out.
Taxation of the oil industry, industry-specific taxes, the tax per barrel of oil equivalent, profit tax, royalty, export tax, excise, tax pressure. Comments:
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