BRANCH FEATURES OF TAXATION IN THE CURRENT SYSTEM OF SUBSOIL MANAGEMENT
The problem of the soonest reforming and effective regulation of the operating taxation system, as well as its adaptation to the needs of geological exploration and oil-extracting branches development are considered.
Keywords: tax administration, value added tax, resource base replenishment, effective regulation,
geological exploration, challenged reserves, oil production, investment stimulation mechanisms; tax
control.
Andrey V. Zastupov, candidate of Economics, associate professor of Samara State University of Economics.