Features of the Taxation on the Gas Extraction in Russia

Marina V. Kashirina () and Maxim A. Zhuravlev ()
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Marina V. Kashirina: Financial University under the Government of the Russia
Maxim A. Zhuravlev: Financial University under the Government of the Russia

Finansovyj žhurnal — Financial Journal, 2016, issue 4, 53-59

Abstract: The article considers the results of applying of the new scheme of taxation of gas companies, taking into account the conditions of the extraction. The key issues of the gas and gas condensate taxation are revealed. The authors analyse the possible ways of improving of the gas industry. The article also includes the conclusions about the necessity of introduction of the tax on the extra income and the financial result in the Russian tax legislation.

Keywords: tax policy; the gas industry; the mineral extraction tax; the tax burden; the tax on the extra income and the financial result (search for similar items in EconPapers)
JEL-codes: H22 H25 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160406:p:53-59

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