Taxation system of oil companies in russia: a new model

The system of taxation of subsoil users in the Russian Federation calls for furtherreform in order to enhance its investment, reproduction and environmental effects. This article proposesa model of oil companies' taxation, based on changes in levels of taxation and modes of resourceuse, depending on the type of the field and its stage of development. Also a new system of providingtax incentives for tax on mining is proposed.

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