|
MAIN PAGE
> Back to contents
National Security
Reference:
Ivanov, O.S.
Taxation of oil and gas industry in the Russian Federation
and in the BRICS Member States
(based upon the examples of Russia, Brazil and China)
// National Security.
2013. ¹ 2.
P. 277-293.
URL: https://en.nbpublish.com/library_read_article.php?id=62613
Ivanov, O.S. Taxation of oil and gas industry in the Russian Federation
and in the BRICS Member States
(based upon the examples of Russia, Brazil and China)
Abstract:
Taxation of oil and gas industry in Russia is
key to the well-being of the national budget in the conditions
of instability of the global energy source market.
Therefore improvement of the taxation system for
this sphere is necessary in order to guarantee the national
economic security of Russia. At the same time
there are topical issues of the excessive wear of capital
assets of oil and gas enterprises and lack of scientific
and technical cooperation in this sphere, which could
facilitate the modernization of the oil and gas industry
of Russia and lower the prime cost of the mined national
resources and stimulation of the development of
the tight oil and gas resources. That is why it is reasonable
to evaluate the existing systems of taxation of the
oil and gas industries in the BRICS states (taking as an
example Russia, Brazil and China).
The goal of this study is to evaluate the existing system
of taxation in the BRICS states and to offer the patterns
for the possible improvement of taxation in this
sphere in Russia. The object of the study is the existing
taxation system in oil and gas industries in the BRICS
states. The specific object of this study includes taxes
and benefits, which are provided for the oil and gas
companies, which are involved in mining, processing,
export and import of energy sources.
The result of this study includes analysis of the specific
features of the taxation system in the oil and gas industry
in the BRICS states (taking Russia, Brazil and China as
examples). The author comes to a conclusion that the existing
methods for the withdrawal of the super-profits in
these states are not very efficient, then he offers to overcome
this problem, using the differentiated approach to
taxation of oil and gas companies based on the Rosenergo
method, and he also offers to introduce the stimulation
system for the scientific and technical cooperation
in the oil and gas industry of Russia, which is similar to
the system applied in Brazil.
Keywords:
foreign economic activities, the VAT, the BRICS, oil, gas, tax, levies, excises, product sharing agreement.
This article can be downloaded freely in PDF format for reading. Download article
This article written in Russian. You can find original text of the article here
.
References
1. Albarracín C., Legislation applicable to oil and gas activities in Brazil.
2. China: An overview of taxation of oil and gas in China-international tax review, ¹. 1, 2012. S. 12-23.
3. Davletshin I., Presentation by Renaissance Capital «Russian Oil & Gas Key Themes and Sector Outlook», May 2011.
4. Antoniadi D.G., Valuyskiy A.A., Garushev A.R., «Sostoyanie dobychi nefti metodami povysheniya nefteizvlecheniya, v obshchem ob'eme mirovoy dobychi» // Neftyanoe khozyaystvo, ¹ 1, 1999. C. 16-23.
5. Gavrilov V.P., «Kontseptsiya prodleniya «neftyanoy ery» Rossii» // Geologiya nefti i gaza, ¹. 1, 2005. C. 53-59.
6. Garushev A.R., «O roli vysokovyazkikh neftey i bitumov, kak istochnike uglevodorodov v budushchem» // Neftyanoe khozyaystvo, ¹. 3, 2009. C. 65-67.
7. Godovye otchety 2006-2011 gg.-Petróleo Brasileiro S.A. URL: http://www.investidorpetrobras.com.br/en/financial-results/4q11.htm
8. Goloskokov A.N., «Podkhody k diversifikatsii nalogooblozheniya v gazovoy otrasli» // Neftegazovoe delo, 2009. C. 12-27.
9. Zapivalov N.P., «Geologo-tekhnologicheskie osobennosti osvoeniya trudnoizvlekaemykh zapasov» // Neftyanoe khozyaystvo, ¹. 6, 2005. C. 57-59.
10. Kozlovskiy E.A., Komarov M.A., Makrushin R.N., «Vozmozhnosti sotrudnichestva BRIKS v oblasti toplivno-energeticheskogo kompleksa," Vestnik mezhdunarodnykh organizatsiy, ¹. 2(37), 2012. C. 75-85.
11. Korzhubaev A.G., «Ne zhdat' milostey ot nedr» // Neft' Rossii, ¹. 3, 2011. C. 18-24.
12. Korzhubaev A.G., «Ob'em i napravleniya inostrannykh investitsiy v neftegazovyy kompleks Rossii» // Sovremennye issledovaniya sotsial'nykh problem, ¹. 4, 2010. C. 414-425.
13. Maksutov R., Orlov G., Osipov A., «Osvoenie zapasov vysokovyazkikh neftey v Rossii» // Tekhnologii TEK, ¹. 6, 2005. C. 36-40.
14. Moiseeva M.A., Voyshvillo I.E., and Milogolo N.S., «Nalogooblozhenie dobychi nefti i gaza» // Finansovyy zhurnal / Financial journal, ¹. 1, 2012. C. 86-100.
15. Naz'ev V., «Ostatochnye, no ne vtorostepennye» // Neftegazovaya vertikal', ¹. 3, 2000. C. 21-22.
16. Nalogovyy kodeks RF ot 31.07.1998 N 146-FZ.
17. Obzor nalogovogo rezhima v neftegazovoy otrasli Rossiyskoy federatsii 2010-2111 gg.-Ernst end Yang. s.32.
18. Rossiyskiy nalogovyy byulleten'-May 2012.
19. Rost i pribyl'nost' krupneyshikh rossiyskikh kompaniy. Interfax-CNA, 2012.s. 43.
20. Soyuza neftegazopromyshlennikov Rossii // Dvadtsat' let sluzheniya neftegazovomu kompleksu Rossii.-http://www.sngpr.ru/tribune.php
21. «Statisticheskiy obzor mirovoy otrasli energetiki», podgotovlennogo kompaniey BP (Statistical Review of World Energy), za iyun' 2010 goda (na osnove dannykh na konets 2009 goda).
22. TEK Brazilii // Dannye rossiyskogo energeticheskogo agentstva za 2012 g.-http://rosenergo.gov.ru/upload/Brazil.pdf
23. Yashchenko I.G., «Svoystva trudnoizvlekaemoy nefti v baze dannykh informatsionno-vychislitel'noy sistemy po neftekhimicheskoy geologii» // Vestnik TsKR ROSNEDRA, ¹. 3, 2011. C. 27-31
Link to this article
You can simply select and copy link from below text field.
|
|