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.
Артеменко Дмитрий Анатольевич
Высшая школа бизнеса Южного федерального университета