Features of Tax Regulation of the Oil and Gas Sector of the Economy in Conditions of High Volatility of the Energy Market
https://doi.org/10.26794/1999-849X-2023-16-5-137-149
Abstract
The relevance of the article is due to the need to improve the methods used for tax regulation of the oil and gas sector of the economy (NGS) in conditions of high volatility of the energy market. The subject of the study is the tax regulation of the NHS.
The purpose of the work is to develop modern tools for substantiating tax innovations in the oil and gas industry. In the course of the study, the analysis of the theoretical foundations of the OGC was carried out, the objects of the OGC were established, the levels of differentiation of tax regimes of subsurface areas were considered, digital tools for carrying out calculations in the form of a pilot information system were proposed. As a result of calculations made using iterative calculations of the automated core of the information system based on the tax model using the python programming language, the conclusion was confirmed that the main object of tax regulation of the OGC is the tax regime of the subsoil area, which needs further improvement to ensure timely payments to the budgets of the budgetary system of the country.
The novelty of the work consists in the development of a scheme of objects and levels of tax regulation of the OGC, the introduction and justification of the concept of the tax regime of the subsoil area, the development of a schematic diagram of the information system of oil and gas taxation.
About the Author
G. S. Dyachkov
Scientific Consulting Company LLC “EKAP”
Russian Federation
Russian Federation
Georgy S. Dyachkov - Senior Analyst
Moscow
References
1. Yumaev M. M., Samarina D. O. Development of taxation of oil production in difficult economic conditions. Mineral’nye resursy Rossii. Ekonomika i upravlenie = Mineral Resources of Russia. Economics & Management. 2022;(5–6):52–55. (In Russ.).
2. Bogatkina Yu.G., Lyndin V. N. Problems of taxation of oil production in Russia. Nedropol’zovanie XXI vek. 2022;96(4);154–162. (In Russ.).
3. Panskov V. G. Taxation of natural resources: problems and solutions. ETAP: ekonomicheskaya teoriya, analiz, praktika. 2018;(2):91–104. (In Russ.).
4. Dyachkov G. S. Tax regulation of the development of hard-to-recover oil reserves: rent approach. Mineral’nye resursy Rossii. Ekonomika i upravlenie = Mineral Resources of Russia. Economics & Management. 2022;(5–6):56–62. (In Russ.).
5. Shpil’man A.V., Filatov S. A. Development of mechanisms for economic stimulation of the use of methods to increase oil recovery on the example of TSA technology. Nedropol’zovanie XXI vek. 2015;56(6):138–147. (In Russ.).
6. Shmal’ G. I. Problems in the development of hard-to-recover oil reserves in Russia and ways to solve them. Georesursy. 2016;18(4): 256–260. (In Russ.).
7. Goncharenko L.I On the question of the conceptual apparatus of tax administration. Taxes and taxation. 2010;(2):17–24. (In Russ.).
8. Yumaev M. M. Mineral extraction tax: evolution and new realities. Еkonomika. Nalogi. Pravo = Economics, taxes & law. 2019;12(5):142–153. (In Russ.). DOI: 10.26794/1999–849X 2019–12–5–142–153
9. Laptev S. V. Financial and tax regulation of the oil and gas investment market. Еkonomika. Nalogi. Pravo = Economics, taxes & law. 2021;14(3):138–146. DOI: 10.26794/1999–849X 2021–14–3–138–146
10. Balandina A. S. Differentiation of taxation of oil and gas resources as an instrument of tax efficiency during the economic crisis. Problemy ucheta i finansov. 2015;18(2:35–38. (In Russ.). DOI: 10.17223/22229388/18/7
11. Kryukov V. A., Silkin V. Yu., Tokarev A. N., Shmat V. V. Approaches to the differentiation of taxation in the gas industry. Novosibirsk: IEOPP SB RAS, Publishing House “Owl”; 2006.
12. Linnik L. K. Tax regulation in the use of mineral resources in Russia and foreign countries. Moscow: VNIIVS; 2002, 124 p. (In Russ.).
13. Chuzhmarova S. I., Chuzhmarov A. I. Taxation of oil and gas sector organizations and its impact on the budget of the Northern region. Vestnik Nauchno-issledovatel’skogo tsentra korporativnogo prava, upravleniya i venchurnogo investirovaniya Syktyvkarskogo gosudarstvennogo universiteta = Bulletin of the Research Center of Corporate Law, Management and Venture Investment of Syktyvkar State University. 2020;(1);23–33. (In Russ.). DOI: 10.34130/2070–4992–2020–1–23–33
14. Pavlova I. N., Osina D. O. Theoretical and methodological aspects of taxation of extraction of hydrocarbon minerals. Problemy sovremennoi ekonomiki = Problems of modern economics. 2018;68(4);166–168.
15. Goncharenko L. I., Malkova Yu.V., Polezharova L. V., Tikhonova A. V., Yumaev M. M. On the main directions of tax policy for 2022 and for the period 2023–2024. Еkonomika. Nalogi. Pravo = Economics, taxes & law. 2022;15(1):23–34. (In Russ.). DOI: 10.26794/1999–849X 2022–15–1–23–34
16. Yumaev M. M. Mineral extraction tax: problematic issues and digitalization of tax administration. Nalogi i nalogooblozhenie. 2020;(3);44–55. (In Russ.). DOI: 10.7256/2454–065X.2020.3.32580
Review
For citations:
Dyachkov G.S. Features of Tax Regulation of the Oil and Gas Sector of the Economy in Conditions of High Volatility of the Energy Market. Economics, taxes & law. 2023;16(5):137-149. (In Russ.) https://doi.org/10.26794/1999-849X-2023-16-5-137-149
Views:
17
Email this article 