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Features of the Taxation on the Gas Extraction in Russia

Author

Listed:
  • Marina V. Kashirina

    (Financial University under the Government of the Russia)

  • Maxim A. Zhuravlev

    (Financial University under the Government of the Russia)

Abstract

The article considers the results of applying of the new scheme of taxation of gas companies, taking into account the conditions of the extraction. The key issues of the gas and gas condensate taxation are revealed. The authors analyse the possible ways of improving of the gas industry. The article also includes the conclusions about the necessity of introduction of the tax on the extra income and the financial result in the Russian tax legislation.

Suggested Citation

  • Marina V. Kashirina & Maxim A. Zhuravlev, 2016. "Features of the Taxation on the Gas Extraction in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 53-59, August.
    • Handle: RePEc:fru:finjrn:160406:p:53-59
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    More about this item

    Keywords

    tax policy; the gas industry; the mineral extraction tax; the tax burden; the tax on the extra income and the financial result;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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