State Tax Policy in Oil Industry as One of the Mechanisms to Ensure Financial Stability of the Russian Federation

2019 ◽  
pp. 225-233
Author(s):  
Elena Gorbunova
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
Financial Stability ◽  
Oil Industry ◽  
State Tax ◽  
The Russian Federation ◽  
State Tax Policy

scholarly journals On the Improvement of the State Tax Policy in the Oil Sector in the Period of the New Coronavirus Infection (COVID-19) Spread

JURIST ◽  
2021 ◽  
Vol 2 ◽  
pp. 2-9
Author(s):  
Elena N. Gorbunova ◽  
Keyword(s):  
Tax Policy ◽  
Oil Prices ◽  
Oil Production ◽  
Oil Industry ◽  
State Tax ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
Oil Sector ◽  
The Impact ◽  
Financial Result

In the article, the author analyzed the situation in the oil industry in the conditions of low oil prices and the pandemic. COVID-19. The impact of the COVID-19 pandemic on the oil industry has been identified. The author developed a tax bill on financial results in oil production, as one of the ways to overcome the consequences of low oil prices and the pandemic of COVID-19. All the basic elements of tax on the financial result are discussed in detail. The author proposes ways to improve the state’s tax policy in the context of the spread of a new coronavirus infection (COVID-19), by introducing a bill in the form of a separate chapter of the Tax Code of the Russian Federation “Tax system in the form of a tax on financial result in oil production”.

THE PROBLEMS OF CRIMINAL LAW PROTECTION OF THE OIL INDUSTRY OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 14-20
Author(s):  
Сергей Иванович Вележев ◽  
Антон Михайлович Седогин
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Oil Industry ◽  
Legal Analysis ◽  
The Russian Federation ◽  
The Republic ◽  
Illegal Activities ◽  
Business Entities ◽  
Criminal Groups

В статье рассмотрены актуальные вопросы уголовно-правовой охраны нефтяной отрасли Российской Федерации от преступных посягательств корыстной направленности. Иллюстрирован существенный ущерб, причиняемый преступными группами охраняемым общественным отношениям на национальном и международном уровнях. Проведен статистический и сравнительно-правовой анализ наиболее эффективных норм законодательства России и Казахстана, применяемых в ходе борьбы с подобной противоправной деятельностью. Предложено направление дальнейшего совершенствования российского уголовного закона. Нефтяная промышленность является одной из ведущих отраслей Российской Федерации, структурными сегментами которой являются в том числе объекты добычи, хранения, переработки и транспортировки нефти, а также объекты транспортировки, хранения и сбыта нефтепродуктов. Данные обстоятельства требуют принятия мер по ее защите от противоправных действий по хищению нефти и нефтепродуктов. Наряду с охранными, режимными и организационными мерами, которые осуществляют хозяйствующие субъекты, немаловажное значение имеет защита отрасли от преступных посягательств уголовно-правовым способом. В статье указывается необходимость совершенствования законодательства по обеспечению безопасности деятельности нефтяной отрасли, учитывая ее значение для экономики страны. Отмечается, что положительные результаты в поиске возможных путей совершенствования законодательства дает применение сравнительно-правового анализа уголовных норм СНГ по борьбе с преступностью в этой сфере деятельности. The article examines current issues of the criminal law protection of the oil industry of the Russian Federation from criminal attacks for mercenary reasons. The considerable damage caused by criminal groups to protected public relations at the national and international levels is illustrated. A statistical and comparative legal analysis of the most effective norms of the legislation of Russia and the Republic of Kazakhstan applied in the fight against such illegal activities has been carried out. The direction of further improvement of the Russian criminal law is proposed. The oil industry is one of the leading industries of the Russian Federation, the structural segments of that are the objects of oil production, storage, refining and transportation, as well as the objects of transportation, storage and marketing of oil product. Under these circumstances it is required totake measures for protection it from unlawful actions connected with stealing of oil and oil products. Along with security, safeguards and organizational measures that are implemented by business entities, protection of the industry from criminal attacks by a criminal law method is of no small importance. The article indicates the need to improve legislation to ensure the safety of the oil industry, based on its importance for the country's economy. It is noted that positive results in the search for possible ways to improve the legislation are provided by the use of a comparative legal analysis of the criminal norms of the CIS in the fight against crime in this area of activity.

State Tax Policy, Labor, and Tax Revenue Feedback Effects

1997 ◽  
Vol 36 (4) ◽  
pp. 399-418 ◽  
Author(s):  
Peter Berck ◽  
Elise Golan ◽  
Bruce Smith*
Keyword(s):  
Tax Policy ◽  
Tax Revenue ◽  
Feedback Effects ◽  
State Tax ◽  
State Tax Policy

APPLICATION OF INFORMATION TECHNOLOGIES IN THE FRAMEWORK OF IMPROVING TAX ADMINISTRATION

2021 ◽  
Vol 3 (11) ◽  
pp. 231-236
Author(s):  
German K. Kovalenko ◽  
Keyword(s):  
Tax Policy ◽  
Information Technologies ◽  
Tax Administration ◽  
State Tax ◽  
State Tax Policy

The article examines the use of information technologies in the framework of the implementa-tion of state tax policy, analyzes the projects of the Federal Tax Service of Russia implemented with the help of information technologies, evaluates the planned projects of the Federal Tax Service of Russia.

scholarly journals TAX POLICY OF THE STATE IN THE OIL INDUSTRY AS AN INSTRUMENT OF ENSURING FINANCIAL SAFETY OF THE RUSSIAN FEDERATION IN THE PERIOD OF AN UNSTABLE ECONOMIC AND POLITICAL COUNTRY SITUATION

2017 ◽  
Vol 13 (1-2) ◽  
pp. 97-101
Author(s):  
Elena N Gorbunova
Keyword(s):  
Russian Federation ◽  
Tax Reform ◽  
Oil Industry ◽  
The State ◽  
Oil Companies ◽  
First Results ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Oil Sector ◽  
Effective Result

Oil extraction taxation in our country was and remains a subject of special discussion. This article deals with actual problems of the taxation of the entities of an oil sector in the conditions of financial crisis, the sanctions imposed against Russia and the low prices of oil are considered. The object of research are topical issues of the taxation of the oil industry, in particular the mechanism of the taxation of the added income of the oil companies. The main options of tax mechanisms offered by the Ministry of Finance of the Russian Federation and the Ministry of Energy of the Russian Federation are considered and also opinions of heads of the largest oil companies of the Russian Federation of rather operating system of the taxation of the oil industry are analyzed. The special attention is paid to the analysis of the first results of the carried-out tax reform concerning entering of tax maneuver as one of the main mechanisms of financial safety of the state. The main conclusions of research is that receipt of effective result requires system work concerning reform of the taxation of the oil industry, a phased transition from tax maneuver to the taxation of the added income of the oil companies.

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