Abstract
This article discusses the topical issues of taxation of oil sector: the financial crisis, the sanctions against Russia and low oil prices. Particular attention is paid to the analysis of the first results of the ongoing tax reform with respect to the imposition of a tax maneuver as a major mechanism for the financial security of the state. The author studies the topical issues of taxation of the oil industry; in particular, the application of the taxation mechanism added income for oil companies. The following key conclusions were made: obtaining effective results requires systematic work on reforming the oil industry taxation, as well as phased transition to the added income taxation on oil companies.
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Gorbunova, E. (2019). State Tax Policy in Oil Industry as One of the Mechanisms to Ensure Financial Stability of the Russian Federation. In: Kaz, M., Ilina, T., Medvedev, G. (eds) Global Economics and Management: Transition to Economy 4.0. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-030-26284-6_20
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DOI: https://doi.org/10.1007/978-3-030-26284-6_20
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