Archive
2022 90 91 92 93 94 95
2021 84 85 86 87 88 89
2020 78 79 80 81 82 83
2019 72 73 74 75 76 77
2018 66 67 68 69 70 71
2017 60 61 62 63 64 65
2016 54 55 56 57 58 59
2015 48 49 50 51 52 53
2014 42 43 44 45 46 47
2013 36 37 38 39 40 41
News
Submit your article
Newsletter


Issue № 50. June 2015

Analysis 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.
E-mail: javoronkova@spa.msu.ru

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.

Keywords

Taxation of the oil industry, industry-specific taxes, the tax per barrel of oil equivalent, profit tax, royalty, export tax, excise, tax pressure.

Comments:
No material published in this journal may be reproduced in print or in electronic form without a link to "E-journal. Public Administrarion".
119991, Room A-710, Shuvalovskiy building, Lomonosov Moscow State University
(27/4, Lomonosovskiy Avenue); phone: +7 (495) 930-85-71
Copyright © 2015 SPA MSU


Яндекс.Метрика