Tax Policy Towards the Oil Industry

Налоговая политика по отношению к нефтяной отрасли

Yuri Bobylev and Olesya Rasenko ()

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The paper considers the state tax policy towards the oil industry of the Russian economy, analyzes possible measures of such a policy, including structural adjustment of the tax system and the introduction of a special tax on additional income. Various approaches to the construction of a tax on additional income have been analyzed, and an additional tax on profits with a progressive tax rate has been proposed as the most preferable form of this tax. The paper formulates recommendations aimed at increasing the effectiveness of the tax system and creating the necessary conditions for the development of the oil industry.

Pages: 41 pages
Date: 2018-04
New Economics Papers: this item is included in nep-cis, nep-ene and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:041817

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