Tax maneuver in oil and gas industry: the first results of the tax on an additional income and prospects for development
https://doi.org/10.24182/2073-9885-2020-13-1-45-54
Abstract
The article is devoted to the introduction of tax on an additional income and its impact on the economy of the country. The basic feasibility of the development of tax on an additional income and the first economic results of the introduction of a new tax are researched by analysing of the information given by major oil companies and the Russian Government.
About the Authors
N. V. Ponomarevа
Plekhanov Russian University of Economics
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof., Department of Accounting and Taxation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof., Department of Accounting and Taxation
A. L. Lukovkin
Plekhanov Russian University of Economics,
Russian Federation
Postgraduate student, Department of Accounting and Taxation
Russian Federation
Postgraduate student, Department of Accounting and Taxation
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Review
For citations:
Ponomarevа N.V., Lukovkin A.L. Tax maneuver in oil and gas industry: the first results of the tax on an additional income and prospects for development. Entrepreneur’s Guide. 2020;13(1):45-54. (In Russ.) https://doi.org/10.24182/2073-9885-2020-13-1-45-54
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