Повышение эффективности учета отраслевых данных в нефтяной отрасли в целях обеспечения экономического развития Российской Федерации

Abstract

The subject of the study is ensuring economic growth through tax optimization while using the potential of the oil industry. The purpose of the work is to substantiate the improvement of tax mechanisms in the oil industry to stimulate the economic growth of the Russian Federation. The problems of the formation of the tax potential of oil are analyzed, including through the involvement of tax reserves of the shadow sector of oil production and refining, as well as the replenishment of oil reserves on the state balance of mineral reserves. The main attention in the article is paid to the analysis of the oil accounting procedure and the establishment of the reliability of indicators characterizing the tax potential of the oil industry, the amount of the tax burden and the factors that influence its formation. A trend has been identified confirming the gradual occupation of stable positions by the additional income tax within the framework of ensuring stable budget revenues and its gradual replacement of the mineral extraction tax to ensure stable budget revenues in predictable conditions. It has been established that a complete and reliable accounting of petroleum raw materials for tax purposes is the most important condition for the economic development of the Russian Federation. Reserves of shadow turnover of oil and petroleum products have been identified. As a result of the study, proposals were made on the directions of tax regulation in the oil industry