(Comparative Analysis of Tax Regimes in the Oil Sector)

2017 ◽  
Author(s):  
Yuri Bobylev ◽  
O. Rasenko
Keyword(s):  
Comparative Analysis ◽  
Tax Regimes ◽  
Oil Sector

The Assessment of Taxation Models in the Oil Sector of Russia and Foreign Countries

2015 ◽  
Vol 2015 (5) ◽  
pp. 22-45
Author(s):  
Alla Bobyleva ◽  
Elena Zhavoronkova ◽  
Olga Lvova
Keyword(s):  
Oil Industry ◽  
Tax Burden ◽  
Tax System ◽  
Oil Companies ◽  
Strategic Review ◽  
Foreign Countries ◽  
Tax Regimes ◽  
Oil Sector

The article focuses on the key parameters of the modern tax system in the oil industry of Russia and foreign countries, the tax burden of the largest Russian and foreign oil companies and their investment and financial opportunities resulting from different tax regimes, as well as recent changes in the economic and geopolitical conditions. On the basis of the research, the conclusion about the feasibility of the strategic review of the tax regime in the Russian oil industry is made and the main directions of its improvement are suggested.

Professional income tax or patent: a comparative analysis of two special tax regimes for the self-employed

Auditor ◽  
2019 ◽  
Vol 5 (8) ◽  
pp. 51-60 ◽  
Author(s):  
Диана Бобошко ◽  
Diana Boboshko
Keyword(s):  
Comparative Analysis ◽  
Income Tax ◽  
The Self ◽  
Advantages And Disadvantages ◽  
Tax Regimes

Th e article identifi es the advantages and disadvantages of the two tax regimes for self-employed citizens on the basis of a patent and income tax, defi nes the criteria for comparison, gives recommendations on their application, considering the specifi cs of regional legislation.

scholarly journals Export diversification in conditions of globalization: a comparative analysis of Azerbaijan, Kazakhstan and Russia

2021 ◽  
Vol 92 ◽  
pp. 09003
Author(s):  
Lala Hamidova
Keyword(s):  
Comparative Analysis ◽  
Soviet Union ◽  
Concentration Index ◽  
Raw Materials ◽  
Value Added ◽  
Commodity Markets ◽  
Export Diversification ◽  
Oil Reserves ◽  
Export Structure ◽  
Oil Sector

Research background: The Caspian region with rich hydrocarbons and a favorable location has always been in the attention of researchers. Large oil reserves of the Caspian countries - Azerbaijan, Russia and Kazakhstan - have become an object of interest for world business. These countries have much in common: they were part of a Soviet Union for 70 years. However, during the period of market reforms, the Caspian countries turned out to be uncompetitive in both domestic and foreign commodity markets, the commodity structure of exports was significantly degraded, and its raw orientation increased. Purpose of the article: The main objective of the study is to reveal the problems of diversification of commodity exports of the Caspian countries, a comparative analysis of the structure of their commodity exports in the context of the development of the globalization of the world economy and the intensification of international competition. Methods: We used the methods of comparative analysis of the export structure of Azerbaijan, Kazakhstan and Russia by main product groups, by top-five goods. To determine the level of diversification and export concentration, the Herfindahl-Hirschman index and the export concentration index were used. Findings & Value added: The calculations of the Herfindahl-Hirschman index show a low level of export diversification in these countries, especially in Azerbaijan. The export concentration index showed that the top-five of exported goods are mainly natural raw materials. In the non-oil sector, in all three countries, unproductive and not-tradable sectors: construction, trade and transport prevail.

The Analysis of the Impact of Changes in Tax Regimes on Export Profitability of Oil and Main Petroleum Products

2012 ◽  
pp. 92-104 ◽  
Author(s):  
A. Cherniavsky
Keyword(s):  
Petroleum Products ◽  
Annual Data ◽  
Quarterly Data ◽  
Tax Legislation ◽  
Tax Regimes ◽  
Oil Sector ◽  
The Impact

The paper analyzes the impact of changes in tax regimes on comparative export profitability of oil and main petroleum products. It considers the dynamics of export profitability of oil and petroleum products based on the annual data for 2001—2010, the quarterly data for 2011 and through the first quarter of 2012. The paper also examines how the forthcoming changes in tax legislation aimed at increasing the complexity of refining affect the profitability of oil sector exports. The analysis demonstrates that tax measures alone are not sufficient and might even be counterproductive.

scholarly journals Identification of Signs of “Business Fragmentation” in Russian Far Eastern Territories with Special Economic Status

2021 ◽  
Vol 13 (3) ◽  
pp. 88-103
Author(s):  
Olga A. Sinenko ◽  
◽  
Timofey P. Mitrofanov ◽  
Keyword(s):  
Content Analysis ◽  
Comparative Analysis ◽  
Economic Status ◽  
Far East ◽  
Open Data ◽  
Basic Research ◽  
The Far East ◽  
Tax Regimes ◽  
Analysis And Synthesis ◽  
Identical Type

The issue of “business fragmentation” has been relevant in Russia for over ten years. Business striving to ensure competitiveness makes it necessary to look for mechanisms to reduce the tax burden, applying special tax regimes or preferential tax conditions for residents of territories with special economic status. In this paper, the authors analyze the theoretical prerequisites for substantiating the signs of “business fragmentation,” and study the scope of application of “business fragmentation” schemes within the framework of preferential tax conditions for territories with special economic status in the Far East. The basic research methods were content analysis, comparative analysis and synthesis. As a result of the content analysis of judicial practice, the criteria for business fragmentation, confirming the formal division of a business, were substantiated. The authors carried out a comparative analysis of resident companies and identified, based on open data, 159 residents of priority social and economic development areas (PSEDAs) and 625 residents of the Free Port of Vladivostok (FPV) with signs of “business fragmentation.” Those amounted to 28.49 % and 29.48 % in the total number of active residents, respectively. Vladivostok is the leader in terms of the number of residents with signs of “business fragmentation,” with 443 residents of the FPV. The most common signs of “business fragmentation” among resident companies in territories with a special economic status of the Far East are substantiated: common persons managing companies, common or identical type of activity, and common address of location. Common types of activity among resident companies with signs of “business fragmentation” within territories with special economic status of the Far East are warehousing and auxiliary transport (15 % of PSEDA; 12.3 % of the FPV); construction of buildings (16.5 % of the FPV); and operations with real estate (14 % of the FPV).

scholarly journals Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis

2021 ◽  
Vol 273 ◽  
pp. 08004
Author(s):  
Liana Barashyan
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Russian Federation ◽  
Current System ◽  
Legal Regulation ◽  
Agricultural Activities ◽  
Agricultural Income ◽  
Tax Regimes ◽  
The Russian Federation ◽  
The Right

The article was completed on the topic “Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis.” In the article, the author discloses the features of taxation in agriculture in Russia and in a number of European states. Conducts an analysis of the effectiveness of the current system and offers directions for its improvement. The experience of agricultural taxation in developing countries is examined, conceptual and practical problems related to different tax regimes are analyzed. The main problem in the study countries is the measurement of (actual) agricultural income. Various measures of estimated income were used with varying success. In this article, the issues of legal regulation of agricultural taxation in Russia and abroad, the right to use nature in agricultural activities were investigated, the problems of regulatory support for rational environmental use in agriculture were identified, and the directions for optimizing the legislative regulation of the use of natural resources for agricultural activities were determined.

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