The oil production taxation in Russia – consequences of tax maneuver

Authors: V.V. Ponkratov (Financial University under the Government of the Russian Federation, RF, Moscow), A.S. Pozdnyaev (Bauman Moscow State Technical University, RF, Moscow)

Key words: taxation of hydrocarbon production, the tax on extraction of mineral resources, customs duties, the tax maneuver, the resource base of Russian oil and gas industry, harmonization of taxation in the Customs Union

The article analyzes the current system of taxation of oil production in Russia, and the mechanisms and consequences of the 2013-2014 fiscal maneuvers in the oil industry. In the coming years the Customs Union countries should develop a common policy in the sphere of fuel and energy complex and harmonize the system of export duties on crude oil and products of its processing.
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