scholarly journals Dynamics of Small and Medium-Sized Enterprises Tax Revenues of the Oil and Gas Regions of Western Siberia Budgets in the Period COVID-19

2021 ◽  
Vol 21 (3) ◽  
pp. 30-44
Author(s):  
D. A. Oboznyy ◽  
M. V. Selyukov
Keyword(s):  
Small Businesses ◽  
Western Siberia ◽  
Oil And Gas ◽  
Tax Incentives ◽  
Regional Environment ◽  
Support Measures ◽  
Initial Comparison ◽  
Additional Support ◽  
Regional Authorities ◽  
The Impact

During the COVID-19 pandemic, Small and medium-sized enterprises have been significantly affected. Domestic measures of state support, including tax incentives, have become an important support factor. The corresponding Resolution provided for the expansion of opportunities to support the implementation of regional support measures. We found that the choice of a model of behavior by the regional authorities in our case depended on the level of favorable regional environment for the development of SMEs, as well as the level of diversification of regional production. We carried out an initial comparison of the consequences of the implementation of different support models in three similar regions and predicted the impact of the implemented regional support model on the future development of SMEs. The costs of the region for additional support measures, calculated as the lost budget income, in terms of one employee employed in medium and small businesses, turned out to be very insignificant. We draw a conclusion about the high economic and political efficiency of support measures associated with reducing the tax burden. It can be said that the regions that did not expand the support measures provided for by Resolution № 409 at the expense of the regional package missed the chance to convert small funds in support of the population.

INTERBUDGETARY TRANSFERS AND TAX BENEFITS AS TOOLS TO PROVIDE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS

2020 ◽  
Vol 2 (12) ◽  
pp. 86-97
Author(s):  
E. A. ZAITSEVA ◽  
◽  
N. P. MELNIKOVA ◽  
Keyword(s):  
Economic Development ◽  
Financial Stability ◽  
Tax Incentives ◽  
Comparison Method ◽  
Tax Base ◽  
Socio Economic Development ◽  
Analysis And Synthesis ◽  
Tax Benefits ◽  
Regional Authorities ◽  
The Impact

The subject of this study is to analyze the impact of interbudgetary transfers and tax incentives on strengthening the financial stability of regions, as well as on the formation of the dependent sentiments of regional authorities as a barrier to the socio-economic development of regions. The aim of the study is to substantiate the possibilities for regions with high and low budgetary stability of combining interbudgetary transfers as a way to cover current expenditures of regional budgets and to provide tax benefits as a tool to expand the tax base of regions. In the course of the study, general methods of cognition (deduction and induction, analysis and synthesis, description and generalization) and private scientific methods of cognition (comparison method, tabular and graphical methods of data presentation) were used. Improving the system of indicators for assessing the effectiveness of regional tax incentives will allow monitoring the activities of regions to increase the financial stability of requests for transfers from the higher budget. Currently, in the Russian Federation, interbudgetary transfers have become an integral part of budgetary relationships. The analysis of the financial stability of all 85 subjects showed that the regions cannot fulfill their current expenditure obligations only at the expense of their own revenues. The overwhelming majority of the subjects of the Federation need to increase their financial independence. Subsidies as a type of interbudgetary transfers can lead to dependent sentiments of regional authorities. Regional tax policy based on the use of regional tax incentives helps to strengthen the tax base in the region and increase financial stability. Subsidies as a type of interbudgetary transfers carry a latent threat to the formation of the dependent sentiments of regional authorities. The way to reduce this threat is to develop a system of effective tax incentives to stimulate the socio-economic growth of the regions. The results obtained can be taken into account in the activities of the Ministry of Finance of Russia when developing the main directions of fiscal policy.

scholarly journals Chemical composition of soil waters in oil and gas production areas of north of Western Siberia

2020 ◽  
Vol 163 ◽  
pp. 05011
Author(s):  
Marina Opekunova ◽  
Anatoly Opekunov ◽  
Stepan Kukushkin ◽  
Sergey Lisenkov
Keyword(s):  
Chemical Composition ◽  
Western Siberia ◽  
Oil And Gas ◽  
Chemical Elements ◽  
Gas Production ◽  
Anthropogenic Factors ◽  
Oil And Gas Production ◽  
Industrial Facilities ◽  
The North ◽  
The Impact

This study describes the changes in the chemical composition of soil waters under the influence of natural and anthropogenic factors in the area of development of oil and gas condensate fields in the north of Western Siberia. The concentration of chemical elements (Na, K, Ca, Cu, Zn, Fe, Pb, Cd, Ni, Co, Cr, Ba, Sr, Cd, and Mn) in soils, ground and soil waters was determined. Pollution of soil water and soil is local in nature and it is characteristic of areas located in the immediate vicinity of industrial facilities. A set of indicators is proposed for assessing the transformation of natural complexes under the influence of oil and gas production. The increased pH values, concentrations of petroleum hydrocarbons, nitrates, chlorides, sodium, potassium, calcium, barium, strontium, iron and manganese, as well as zinc, vanadium, cobalt and nickel are observed. In the impact zones in soil waters and soils. Mechanical disturbances of the soil and vegetation cover lead to an increase in defrost, secondary waterlogging and are accompanied by an increase in the migration of chemical elements in the catenary structure of landscapes.

scholarly journals Features of reclamation of oil-contaminated lands in the conditions of the Middle Ob

2020 ◽  
Vol 217 ◽  
pp. 04004
Author(s):  
Nina Rogova
Keyword(s):  
Natural Environment ◽  
Western Siberia ◽  
Oil And Gas ◽  
Oil Field ◽  
Oil Products ◽  
Negative Consequences ◽  
Oil And Gas Fields ◽  
Fragile Environment ◽  
Gas Fields ◽  
The Impact

In the process of extraction, collection, transportation and primary processing of hydrocarbons, the lands of the fields are often damaged. For the further operation of the oil field, it is necessary to carry out not only reclamation of disturbed lands, but also oil-contaminated lands formed as a result of accidental spills. The natural environment of Western Siberia is a fragile environment and interference in its existing balance as a result of accidental spills of oil products and pollution of land and water bodies leads to negative consequences for the flora and fauna. If the impact on the natural environment during the development of oil and gas fields during the placement of oil field facilities can still be considered as permissible, then the ingress of oil products into the environment should be considered as negative with far-reaching consequences.

scholarly journals An Evaluation Of Income Tax Incentives Available To The South African Oil And Gas Industry

2016 ◽  
Vol 15 (5) ◽  
pp. 227-240 ◽  
Author(s):  
Anneke Maré Moolman ◽  
Pieter Van der Zwan
Keyword(s):  
South Africa ◽  
Income Tax ◽  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Tax Incentives ◽  
International Investment ◽  
Apparent Lack ◽  
Tax Legislation ◽  
The Impact ◽  
Oil And Gas Sector

The oil and gas sector is advantageous to South Africa. However, the country’s oil and gas reserves are minimal in relation to many other countries, reducing attractiveness to prospective investors. In the aim of promoting investment in the oil and gas sector of South Africa, attraction should be improved by other means, such as an alluring regulatory environment, including the taxation regime.The research conducted in this study aimed to determine whether the income tax legislation in South Africa provides a meaningful incentive for oil and gas companies to compete for international investment in this industry without unnecessarily compromising the State’s share of wealth from the industry. A literature review established the use and characteristics of meaningful tax incentives. The incentives contained in South Africa’s oil and gas tax environment were evaluated to determine whether the incentives can attract investment to the sector.Findings indicate that the incentive contained in the Tenth Schedule generally meets identified characteristics of meaningful tax incentives, enabling South Africa to lure investment to the sector. The interaction between this incentive and the remainder of the legislation, however, reduces the stability afforded to investors and may create uncertainty in the application of the incentive. Also, an apparent lack of monitoring of the regime may result in the impact and necessity of the incentive not being determinable, especially if the investor environment were to be affected by new discoveries.

Prospects for the use of the “model budget” in the distribution of equalization grants in Russia

2019 ◽  
pp. 21-38
Author(s):  
Alexander N. Deryugin ◽  
Ilya A. Sokolov
Keyword(s):  
Intergovernmental Relations ◽  
Unfunded Mandates ◽  
Interregional Inequality ◽  
Alternative Approach ◽  
The Russian Federation ◽  
Regional Authorities ◽  
High Degree ◽  
Equalization Grants ◽  
The Impact ◽  
Budget Expenditure

The paper analyzes the impact of the “model budget” on the problems of intergovernmental relations in the Russian Federation: a high proportion of expenditure obligations of regional and local budgets and a high degree of interregional inequality in fiscal capacity and socio-economic development. It was concluded that the planned broader use of the “model budget” will not solve the problem of unfunded mandates and will lead first to a significant reduction in incentives for regional authorities to develop the territorial revenue base, and then to economic slowdown in the country. As an alternative approach to improving intergovernmental relations, options are being considered for adjusting the parameters of the equalization transfers distribution formula, the procedure for determining their total volume and calculating the budget expenditure index. In solving the problem of unfunded mandates, an equally important role is given to the procedure for preparing a financial and economic rationale for draft laws.

Consideration of Geopolitical Challenges within the Analysis of Geoenvironmental Risks for Oil and Gas Development of the Russian Arctic

2019 ◽  
Vol 16 (6) ◽  
pp. 50-59
Author(s):  
O. P. Trubitsina ◽  
V. N. Bashkin
Keyword(s):  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Optimal Operation ◽  
The Arctic ◽  
Stage Model ◽  
Oil And Gas Development ◽  
Gas Industry ◽  
The Impact ◽  
Further Development ◽  
Geopolitical Risks

The article is devoted to the consideration of geopolitical challenges for the analysis of geoenvironmental risks (GERs) in the hydrocarbon development of the Arctic territory. Geopolitical risks (GPRs), like GERs, can be transformed into opposite external environment factors of oil and gas industry facilities in the form of additional opportunities or threats, which the authors identify in detail for each type of risk. This is necessary for further development of methodological base of expert methods for GER management in the context of the implementational proposed two-stage model of the GER analysis taking to account GPR for the improvement of effectiveness making decisions to ensure optimal operation of the facility oil and gas industry and minimize the impact on the environment in the geopolitical conditions of the Arctic.The authors declare no conflict of interest

Assessment of small businesses activities in Ukraine

2019 ◽  
pp. 40-47
Author(s):  
Igor Ponomarenko ◽  
Kateryna Volovnenko
Keyword(s):  
Comparative Analysis ◽  
Statistical Analysis ◽  
Small Business ◽  
Small Businesses ◽  
Government Agencies ◽  
Small Enterprises ◽  
The Subject ◽  
Business Entities ◽  
The Impact ◽  
Micro Enterprises

The subject of the research is a set of approaches to the statistical analysis ofthe activities of small business entities in Ukraine, including micro-enterprises. The purpose of writing this article is to study of the features of functioningof small business entities in Ukraine. Methodology. The research methodology isto use a system-structural and comparative analysis (to study the change in thenumber of small enterprises by major components); monographic (when studyingmethods of statistical analysis of small businesses); economic analysis (when assessing the impact of small business entities on socio-economic phenomena andprocesses in Ukraine). The scientific novelty consists to determine the features ofthe functioning of small businesses in Ukraine in modern conditions. The influenceof the activities of the main socio-economic and political indicators on the activities of small enterprises in recent periods of time has been identified. It has beenestablished that there is flexibility in the development of strategies by small businesses in conditions of significant competition, which makes it possible to quicklyrespond to changing situations in specific markets. Conclusions. The use of acomprehensive statistical analysis of small businesses functioning in Ukraine willallow government agencies to develop a set of measures to optimize the activitiesof these enterprises, which ultimately will positively affect the strengthening oftheir competitiveness and will contribute to the growth of the national economicsystem.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

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