Особенности налогового регулирования нефтегазового сектора экономики в условиях высокой волатильности энергетического рынка

Abstract

ABSTRACT The relevance of the article is due to the need to improve the methods used for tax regulation of the oil and gas sector of the economy (NGS) in conditions of high volatility of the energy market. The subject of the study is the tax regulation of the NHS. The purpose of the work is to develop modern tools for substantiating tax innovations in the oil and gas industry. In the course of the study, the analysis of the theoretical foundations of the OGC was carried out, the objects of the OGC were established, the levels of differentiation of tax regimes of subsurface areas were considered, digital tools for carrying out calculations in the form of a pilot information system were proposed. As a result of calculations made using iterative calculations of the automated core of the information system based on the tax model using the python programming language, the conclusion was confirmed that the main object of tax regulation of the OGC is the tax regime of the subsoil area, which needs further improvement to ensure timely payments to the budgets of the budgetary system of the country. The novelty of the work consists in the development of a scheme of objects and levels of tax regulation of the OGC, the introduction and justification of the concept of the tax regime of the subsoil area, the development of a schematic diagram of the information system of oil and gas taxation. Keywords: tax regulation; oil and gas taxes; mineral extraction tax, tax on additional income from the extraction of hydrocarbons; information system