Articles
REFORM OF TAXATION SYSTEM OF THE OIL AND GAS SECTOR OF RUSSIAN ECONOMY
Received: 15.02.2017 Published: 15.02.2017
DOI: 10.22394/2079-1690-2017-1-2-75-80
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Abstract
The article deals with the topical issue of the reform of the taxation of the oil and gas sector. The analysis of the special tax regime the "agreement on product division" and the application of the method of tax incentives through the consolidated group of taxpayers, all of their advantages and disadvantages are held, the conclusion based on this analysis is made about expediency of application of these regimes on the territory of the Russian Federation.
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Для цитирования:
Артеменко Д.А., Артеменко Г.А. Реформа системы налогообложения нефтегазового сектора Российской экономики // Государственное и муниципальное управление. Учёные записки. 2017. Т. 1, № 2. С. 75–80. https://doi.org/10.22394/2079-1690-2017-1-2-75-80
For citation:
Артеменко Д.А., Артеменко Г.А. REFORM OF TAXATION SYSTEM OF THE OIL AND GAS SECTOR OF RUSSIAN ECONOMY // State and Municipal Management. Scholar Notes. 2017. Vol. 1, no. 2. P. 75–80. https://doi.org/10.22394/2079-1690-2017-1-2-75-80
How to Cite
Артеменко Д.А., Артеменко Г.А. REFORM OF TAXATION SYSTEM OF THE OIL AND GAS SECTOR OF RUSSIAN ECONOMY // State and Municipal Management. Scholar Notes. 2017. Vol. 1, no. 2. P. 75–80. https://doi.org/10.22394/2079-1690-2017-1-2-75-80