Роль налоговых норм в международных соглашениях о сотрудничестве в сфере поставок углеводородов

Abstract

Execution of international treaties on cooperation in the area of hydrocarbon supplies is of great importance for the purposes of developing state economy and receipt of tax revenues into the budgetary system. The article considers examples of such treaties, as well as tax provisions contained therein. The author notes that the inclusion of tax provisions in international treaties on cooperation in the area of hydrocarbon supplies contributes to the implementation of important infrastructure projects and the growth of tax revenues. The article also examines the establishment of excise duty on natural gas in the tax legislation.