Abstract
The Russian Parliament continues to work on improving the Tax Code of the Russian Federation on the basis of consideration of law enforcement practice. In line with this work, in particular, in the summer of the current 2018, Federal Law No. 199-FZ was passed, establishing a tax on additional income from the extraction of hydrocarbons, and Federal Law of 03.08.2018 No. 301-FZ, aimed at completing the «tax maneuver» in the oil and gas industry.
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