IDEAS home Printed from https://ideas.repec.org/a/elt/journl/v89y2022i356p1103-1120.html
   My bibliography  Save this article

Transformación de la normativa tributaria de la industria petrolera en las condiciones económicas actuales

Author

Listed:
  • Gorbunova, Elena N.

    (State University of Yugra)

Abstract

The paper reviews pressing issues related to corporate taxation in the oil industry amid the financial crisis, sanctions imposed against Russia, and low oil prices. It pays special attention to the analysis of the first results of the tax reform and to the introduction of a profit-based tax. The main goal of the research is to develop and implement a modern and efficient tax regime that would ensure a continuous and stable flow of tax revenues to the national budget and contribute to the long-term development of the national oil industry. The subject of the study is the current issues of oil taxation, in particular, the application of the taxation mechanism of the financial results of oil companies and the reform of the taxation system of export duties to the oil refining industry. The article presents the ways of effective tax policy for the qualitative development of oil sector enterprises.

Suggested Citation

  • Gorbunova, Elena N., 2022. "Transformación de la normativa tributaria de la industria petrolera en las condiciones económicas actuales," El Trimestre Económico, Fondo de Cultura Económica, vol. 89(356), pages 1103-1120, octubre-d.
    • Handle: RePEc:elt:journl:v:89:y:2022:i:356:p:1103-1120
    DOI: https://doi.org/10.20430/ete.v89i356.1481
    as

    Download full text from publisher

    File URL: https://www.eltrimestreeconomico.com.mx/index.php/te/article/view/1481
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.20430/ete.v89i356.1481?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    Tax policy; taxation; oil industry; profit-based tax.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elt:journl:v:89:y:2022:i:356:p:1103-1120. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Nuria Pliego Vinageras (email available below). General contact details of provider: http://www.fondodeculturaeconomica.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.