INTRODUCTION OF TAX ON ADDITIONAL INCOME FROM EXTRACTION OF HYDROCARBON RAW MATERIALS AS FINISHING A TAX MANEUVER IN THE OIL AND GAS SPHERE
2020 ◽
Vol 3
(3)
◽
pp. 41-45
Keyword(s):
The article discusses the features of the tax on additional income from the extraction of hydrocarbon raw materials (VAT) introduced since 2019, which takes into account the potential for tax exemptions in connection with the profitability of a particular subsoil block and the established rate. The introduction of a new tax in the future will ensure an increase in tax revenues in the budget system of the Russian Federation. NPD, taking into account the individual characteristics of deposits and external macroeconomic changes, is intended to become a universal mechanism for extracting economic rents in oil and gas fields.
2020 ◽
Vol 18
(3)
◽
pp. 23-41
2021 ◽
Vol 937
(4)
◽
pp. 042047
2018 ◽
Vol 7
(4.38)
◽
pp. 63
2017 ◽
Keyword(s):
2020 ◽
Vol 459
◽
pp. 042067
Keyword(s):