Сравнительный Анализ Налоговых Режимов в Нефтяном Секторе (Comparative Analysis of Tax Regimes in the Oil Sector)

Abstract

The paper considers the main approaches to the construction of tax regimes for the oil sector of the economy. A comparative analysis of various tax regimes that can be used to improve the efficiency of the tax system in the oil sector of the Russian economy is carried out. This work formulates recommendations on the state tax policy in relation to the oil sector aimed at ensuring the revenues of the state budget and creating the necessary conditions for investment.