Налоговая политика в нефтегазовом секторе Российской Федерации в условиях структурных изменений мировой экономики

Abstract

The subject of the study is the taxation of the oil and gas sector in the conditions of economic sanctions, structural changes in the mineral raw materials markets. The purpose of the work is to determine the main directions of development of taxation of mineral extraction in order to provide incentives for their extraction and stable revenues of the budget system. The current state of taxation of production and export of hydrocarbons, the impact of recent legislative changes on the formation of the revenue side of the budget system of the Russian Federation, the dynamics of oil and gas revenues are analyzed. The main attention in the article is paid to the scientific analysis of the current state of taxation of the oil and gas sector in the conditions of the embargo and the "price ceiling" for Russian energy resources. As a result of the research, the directions of the development of the taxation system for the production and export of hydrocarbons based on the basic principles of taxation are formulated, the early completion of the tax maneuver in the oil industry and the need to revise the relevant chapters of the Tax Code of the Russian Federation are justified.