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Issue № 44. June 2014

Tax Regulation Improvement Stimulating the Russian Oil Industry Development

Andrey V. Tereshok

Postgraduate student, School of Public Administration, Lomonosov Moscow State University, Moscow, Russian Federation.
E-mail: tereshokav@gmail.com

The article presents the analysis of the current state and development prospects of the Russian oil industry. It is proved that without public policy changes, in particular, the tax regulation,, the long-term development of the oil industry is impossible. The decline in oil production and refining may cause sharp negative effects on the Russian economy, expressed in the economic growth slowdown and falling budget revenues. Thereupon it is necessary to introduce a stimulating fiscal system in the industry which will comprise the economy of investment projects providing the maximal monetization of the Russian resource base.

Keywords

Oil industry, taxation, mineral extraction tax (royalty), export duties, fiscal stimulation of the oil industry, budget revenue.

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