Tax Burden of Russian Oil Companies after Tax Consolidation

2017 ◽  
Author(s):  
Natalia V. Pokrovskaia
Keyword(s):  
Tax Burden ◽  
Oil Companies

The Assessment of Taxation Models in the Oil Sector of Russia and Foreign Countries

2015 ◽  
Vol 2015 (5) ◽  
pp. 22-45
Author(s):  
Alla Bobyleva ◽  
Elena Zhavoronkova ◽  
Olga Lvova
Keyword(s):  
Oil Industry ◽  
Tax Burden ◽  
Tax System ◽  
Oil Companies ◽  
Strategic Review ◽  
Foreign Countries ◽  
Tax Regimes ◽  
Oil Sector

The article focuses on the key parameters of the modern tax system in the oil industry of Russia and foreign countries, the tax burden of the largest Russian and foreign oil companies and their investment and financial opportunities resulting from different tax regimes, as well as recent changes in the economic and geopolitical conditions. On the basis of the research, the conclusion about the feasibility of the strategic review of the tax regime in the Russian oil industry is made and the main directions of its improvement are suggested.

scholarly journals Cluster analysis of Russian oil companies based on tax burden parameters

2019 ◽  
Vol 5 (1) ◽  
pp. 42-56
Author(s):  
I. V. Filimonova ◽  
◽  
I. V. Provornaya ◽  
S. I. Shumilova ◽  
E. A. Zemnukhova ◽  
...  
Keyword(s):  
Cluster Analysis ◽  
Tax Burden ◽  
Oil Companies

Comparative analysis of the tax burden of Russian oil companies

2018 ◽  
pp. 33-39
Author(s):  
I.V. Filimonova ◽  
◽  
L.V. Eder ◽  
A.V. Komarova ◽  
T.A. Pochevalova ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Tax Burden ◽  
Oil Companies

scholarly journals Cluster analysis of the companies of the oil industry for the parameters of the tax load

2018 ◽  
Vol 11 (4) ◽  
pp. 377-386
Author(s):  
I. V. Filimonova ◽  
L. V. Eder ◽  
I. V. Provornaya ◽  
A. V. Komarova
Keyword(s):  
Oil And Gas ◽  
Federal Budget ◽  
Oil Industry ◽  
Tax Burden ◽  
Key Factors ◽  
Method Of Calculation ◽  
Oil Companies ◽  
Tax Deductions ◽  
Tax Payments ◽  
The Impact

The article analyzes the tax burden of oil companies for the period from 2010 to 2017 and with differentiation by types of taxes and the largest companies in the industry. The main stages of improving the taxation of the oil industry in Russia are singled out, with the identification of the goal and the main targets for reform. The role of oil and gas revenues (the tax on extraction of minerals and export customs duties) in the structure of federal budget revenues and the economy as a whole is shown. The methodical approaches of domestic authors to the determination of the tax burden have been studied. The authors proposed a methodology for determining the tax burden of companies, taking into account the specifics of taxation of the oil industry. Approbation of the methodology led to the conclusion that there has been a steady trend of reducing the tax burden of oil companies in recent years as a result of a change in the method of calculation and expansion of the spectrum of preferential categories of subsoil use objects. As part of the study, a factor analysis of company tax payments was carried out and key factors influencing their structure and dynamics were identified. The main factors that have influenced the increase in tax deductions are the growth of the dollar rate, an increase in the basic rate of the mineral extraction tax, an increase in the volume of oil production and export, and a decrease in the price of oil for a decrease. A quantitative assessment of the impact of these factors on changes in tax payments of companies is given. In conclusion, based on the calculations, the oil companies are divided into three clusters according to the tax burden indicators and recommendations are given.

scholarly journals Rating of oil companies by level of tax burden susceptibility to macroeconomic and industry-specific factors

2018 ◽  
Vol 17 (12) ◽  
pp. 1430-1443
Author(s):  
I.V. Filimonova ◽  
◽  
L.V. Eder ◽  
V.G. Larionov ◽  
A.V. Komarova ◽  
...  
Keyword(s):  
Tax Burden ◽  
Oil Companies ◽  
Specific Factors

Tax maneuver in the oil industry: Provisional results and risks for further implementation

2020 ◽  
pp. 28-43
Author(s):  
A. S. Kaukin ◽  
E. М. Miller
Keyword(s):  
Oil Industry ◽  
Oil Products ◽  
Oil Refining ◽  
State Budget ◽  
Tax Rate ◽  
Oil Companies ◽  
Reform Plan ◽  
Alternative Variant ◽  
Calculation Results ◽  
The Cost

The paper analyzes the consequences of the abolition of the export duty on oil and oil products as a necessary step to stimulate energy efficiency of Russia’s economy and eliminate underdevelopment provoked by a long-term subsidizing of inefficient oil refining sector in Russia. The calculation results have shown that even taking into account several deviations from the planned scenarios of changing the parameters of tax regulation of the oil industry in 2014— 2019, the tax maneuver brought over 3.5 trillion rubles (in 2019 — 148 billion rubles) to the state budget in 2014—2017, mainly due to an increase in the base mineral extraction tax rate, and contributed to an increase in the depth of oil refining from 72% to 85%. In addition, the article analyzes possible risks associated with the current plan for reforming the taxation of the industry until 2024 and proposes an alternative that could level some of them. A comparative analysis of the effects of the tax maneuver under the current reform plan and the alternative variant suggests that the latter will allow to achieve a greater total budgetary effect in four years, reduce the cost of subsidizing domestic oil refining, increase the efficiency of Russian vertically integrated oil companies, and reduce the growth rate of oil products prices in the retail market.

Preculaatities of evaluation of the effectiveness of flow deflection technologies

2018 ◽  
pp. 93-101
Author(s):  
A. A. Kazakov ◽  
V. V. Chelepov ◽  
R. G. Ramazanov
Keyword(s):  
Enhanced Oil Recovery ◽  
Oil Recovery ◽  
Production Well ◽  
Oil Companies ◽  
Efficiency Calculation ◽  
Petroleum Companies ◽  
Flow Deflection ◽  
Recovery Methods

The features of evaluation of the effectiveness of flow deflection technologies of enhanced oil recovery methods. It is shown that the effect of zeroing component intensification of fluid withdrawal leads to an overestimation of the effect of flow deflection technology (PRP). Used in oil companies practice PRP efficiency calculation, which consists in calculating the effect on each production well responsive to subsequent summation effects, leads to the selective taking into account only the positive components of PRP effect. Negative constituents — not taken into account and it brings overestimate over to overstating of efficiency. On actual examples the groundless overstating and understating of efficiency is shown overestimate at calculations on applied in petroleum companies by a calculation.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

Foreign Oil Companies in Japan Face Impasse

1936 ◽  
Vol 5 (6) ◽  
pp. 61-62
Author(s):  
C. P.
Keyword(s):  
Oil Companies

Megaloads and Mobilization

2017 ◽  
Vol 1 (1) ◽  
pp. 1-7
Author(s):  
Corrie Grosse
Keyword(s):  
Oil Sands ◽  
Fossil Fuel ◽  
Cost Effective ◽  
Nez Perce ◽  
Grassroots Organizations ◽  
Canadian Province ◽  
Creation Story ◽  
Oil Companies ◽  
Heavy Crude ◽  
Ways Of Life

From 2011 to 2014 fossil fuel corporations trucked tar sands processing machinery along rural Idaho highways. The machinery was bound for the world's largest deposits of tar or oil sands, a heavy crude oil substance called bitumen, located in the western Canadian province of Alberta. These loads of machinery, what became known as megaloads, encountered much resistance. Throughout Idaho and the surrounding region, a network organized opposition. Neighbors, grassroots organizations, nonprofits, and the Nez Perce and other tribes all collaborated. They held information sessions, protested, waged legal battles, monitored the loads, and blockaded highways. What oil companies hoped would be a cost-effective solution for transporting their megaloads became a David versus Goliath, Coyote versus the Monster—to reference the Nez Perce creation story—struggle to protect rural and indigenous ways of life and sovereignty, and the planet.

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