НАЛОГ НА ДОБЫЧУ ПОЛЕЗНЫХ ИСКОПАЕМЫХ КАК ОДНА ИЗ ОСНОВНЫХ ПРОБЛЕМ РАЗВИТИЯ НЕФТЕГАЗОВОГО СЕКТОРА ЭКОНОМИКИ РОССИИ

Abstract

Without a doubt, the role of the main energy carriers belongs to unique resources, namely oil and gas. Since they produce a colossal amount of extremely necessary products for almost all other industries – from agriculture to the military-industrial complex, etc. As is known, in the Russian Federation, the exploration of hydrocarbon resources is about 35%, which indicates enormous prospects for geological research in yet undiscovered deposits, as well as the fact that there is a lot of time for the development of the regulatory and tax base, production technologies and combating existing problems. This article examines an extremely pressing topic in recent times, namely, the mineral extraction tax as one of the main problems in the development of the oil and gas sector of the Russian economy. The relevance of this topic lies in the fact that throughout the development of our state there has been an important problem in the taxation of oil and gas fields due to their specific characteristics. At the same time, the mineral extraction tax is a fairly important element of the tax system of the Russian Federation and affects the revenues of the budget system of the Russian Federation.