METHODOLOGICAL ASPECTS OF THE CALCULATION OF THE TAX BURDEN IN THE RUSSIAN OIL AND GAS COMPANIES

M. M. Sokolov ()

Russian Journal of Industrial Economics, 2015, issue 3

Abstract: The paper analyzes the level and methods of calculating the tax burden in the oil and gas companies. It is shown that the existing estimates its level based on erroneous methodology. The author's concept of determining the level of tax burden based on the comparison of net income with expenses.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:51

DOI: 10.17073/2072-1633-2013-3-3-11

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