TAX INCENTIVES OF OIL PRODUCTION IN THE COMPLICATED CONDITIONS
In the modern Russian VAT tax system acts as one of the most difficult and problem taxes. In essence, the VAT represents the universal turnaround tax raised at all stages of movement of production to the end user, having specifics in the form of a tax deduction at definition of the final tax obligation. It is obvious that the "flat" scale of the taxation and imperfection of practice of collection of the VAT dont stimulate the observance of design modes of selection of oil and completion of resource base. At the same time, exhaustion of readily available stocks and oil fields already entered into development, and also taking place deterioration of structure of resource base of hydrocarbonic raw materials do actual a problem of the fastest reforming and effective regulation of operating tax system, and also its adaptation to the needs of development of oil-extracting branch of Russia.
Andrey V. Zastupov, PhD in Economics, associate professor of Samara State University of Economics.