Scientific and economic journal

«Problems of economics and management of oil and gas complex»

ISSN 1999-6942

Problems of economics and management of oil and gas complex
Tax regulation methodology of using hydrocarbon reserves

UDC: 553.04:622.03
DOI: 10.33285/1999-6942-2023-1(217)-18-23

Authors:

MELEKHIN EVGENY S.1

1 National University of Oil and Gas "Gubkin University", Moscow, Russia

Keywords: subsurface assets use, hydrocarbon reserves, mineral extraction tax, budget revenues, value of industrial reserves, tonnage rate, accounting for the state and movement of reserves

Annotation:

The country’s consolidated budget revenues largely depend on the receipt of taxes from subsurface assets use. The article considers the tax regulation of the use of hydrocarbon reserves based on a methodological approach to assessing the value of hydrocarbon reserves and the mechanism for calculating the tonnage rate of reserves repayment. When setting the tonnage rates of reserves repayment for newly commissioned hydrocarbon deposits, the state acquires a stable source of income and an effective mechanism for controlling rational subsurface assets use.

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