Theoretical and methodical approaches to the reform of the tax system for gas producing organizations in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2011. № 3 (15).

Theoretical and methodical approaches to the reform of the tax system for gas producing organizations in the Russian Federation

Construction of a rational tax system, to integrate into theglobal community, is one of the most urgent and important problems of state regulation of the gasindustry. Currently, much attention is given to improving the taxation of the oil industry, but the secondcomponent of the oil and gas sector in Russia - to tax the gas industry paid much less attention.But even here there are a number of problems in the formation of the tax base. The article examinesthe main theoretical and methodological approaches to reforming the taxation system of gas producingcompanies in Russia

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Keywords

газодобывающие организации, недропользователи, система налогообложения, реформирование, gas producing companies, subsoil users, tax system reform

Authors

NameOrganizationE-mail
Grinkevich Larisa S.National Research Tomsk State Universitynasty_saturn@mail.ru
Balandina Anna S.National Research Tomsk State Universityanbalandina@mail.ru
Всего: 2

References

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Хазанов Л.Г. Налогообложение организаций минерально-сырьевого комплекса в Российской Федерации: Автореф. дис. … канд. экон. наук. М., 2005. 45 с.
Голоскоков А.Н. Дифференциация налогообложения как механизм управления инвестиционной привлекательности газовой отрасли // Нефтегазовое дело [Электронный научный журнал]. 2009. №1. URL: http:// www.ogbus.ru/ authors/Goloskokov/Goloskokov_2.pdf (дата обращ
Крюков В.А. Подходы к дифференциации налогообложения в газовой промышленности. Новосибирск, 2006.
 Theoretical and methodical approaches to the reform of the tax system for gas producing organizations in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2011. № 3 (15).

Theoretical and methodical approaches to the reform of the tax system for gas producing organizations in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2011. № 3 (15).

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