Abstract
The paper examines the relationship between mineral extraction tax benefits and oil production, individual coefficients characterizing oil, and oil production in the regions of the Russian Federation. From the analysis of the literature, the separation of the concepts of "tax benefits" and "tax preferences" has been revealed. The influence of benefits on changes in oil production by individual regions is shown. The necessity of an inventory of benefits is revealed, based on the analysis of the relationship of individual coefficients characterizing the complexity and characteristics of oil and oil production.
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