Cluster analysis of the companies of the oil industry for the parameters of the tax load

Abstract

The article analyzes the tax burden of oil companies for the period from 2010 to 2017 and with differentiation by types of taxes and the largest companies in the industry. The main stages of improving the taxation of the oil industry in Russia are singled out, with the identification of the goal and the main targets for reform. The role of oil and gas revenues (the tax on extraction of minerals and export customs duties) in the structure of federal budget revenues and the economy as a whole is shown. The methodical approaches of domestic authors to the determination of the tax burden have been studied. The authors proposed a methodology for determining the tax burden of companies, taking into account the specifics of taxation of the oil industry. Approbation of the methodology led to the conclusion that there has been a steady trend of reducing the tax burden of oil companies in recent years as a result of a change in the method of calculation and expansion of the spectrum of preferential categories of subsoil use objects. As part of the study, a factor analysis of company tax payments was carried out and key factors influencing their structure and dynamics were identified. The main factors that have influenced the increase in tax deductions are the growth of the dollar rate, an increase in the basic rate of the mineral extraction tax, an increase in the volume of oil production and export, and a decrease in the price of oil for a decrease. A quantitative assessment of the impact of these factors on changes in tax payments of companies is given. In conclusion, based on the calculations, the oil companies are divided into three clusters according to the tax burden indicators and recommendations are given.