FORECAST OF REVENUES FROM THE TAX ON EXTRACTION OF MINERALS FROM OIL PRODUCTION IN NEW DEPOSITS IN THE NORTHERN TERRITORIES

Abstract

The purpose of the research, the results of which are given in this article, is to compile a forecast of revenues to the budget system of the mineral extraction tax on new fields in Eastern Siberia and the Far East. To achieve this goal, we analyzed the factors associated with the change in the price of oil, the exchange rate of foreign currency, the volume of oil production in the investigated territories; with the loss of budget revenues from the exemption of mineral extraction tax and export duties. The subject of the study are the factors influencing the revenues to the budget system of the tax on the extraction of minerals. The scientific significance of the work lies in a comprehensive study of the influence of factors on the volume of tax revenues on the extraction of minerals in new fields in Eastern Siberia and the Far East. The practical importance of the work lies in the application of research results in decision-making in the field of taxation of mining operations. The objectives of the study are: - definition of the list of factors influencing the volume of revenues from the tax on the extraction of minerals in new deposits; - Establishment of the degree of influence of factors on the amount of revenues to the budget of the tax on the extraction of minerals; - forecasting the further development of the exchange rate of foreign currency, the volume of production, the drop-out income from the budget. In the process of work, the following research methods were used: statistical, computational, graphical, expert assessments, scenarios, etc. The result of the work is the identification of factors of revenues from the tax on extraction of minerals from oil production and their subsequent accounting in the process of forecasting the volume of tax revenue new deposits of Eastern Siberia and the Far East.