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

Tax on additional income in the structure of oil and gas revenue of the Federal budget of Russia

UDC: 338.246.2
DOI: -

Authors:

¹ Trofimuk Institute of Petroleum Geology and Geophysics SB RAS, Novosibirsk, Russia
² Novosibirsk State University, Novosibirsk, Russia

Keywords: tax on additional income, oil and gas revenues, mineral extraction tax, elements of taxation, groups of fields, hydrocarbon production, rent

Annotation:

The article is devoted to the analysis of the role of the additional income tax (AIT) in the structure of oil and gas revenues of the Russian Federal budget. The main mechanisms for the formation of oil and gas revenues in Russia and the dynamics of their contribution to the budget are considered. The methodology for calculating AIT was analyzed, and the profitability of field development was calculated based on AIT data for various groups of projects. The amount of produced hydrocarbons subject to AIT amounted to 270 million tons in 2022, which corresponds to 1,685 billion rubles of taxes or 15 % of oil and gas revenues of the federal budget. The main volume of hydrocarbon production subject to AIT comes from fields in the Tyumen region with a high degree of depletion, as well as fields in Eastern Siberia and the Far East, which also have export duty benefits. It is shown that AIT helps reduce the tax burden for new fields and makes it possible to unify the taxation of minerals without differentiating the calculation methodology. At the same time, the burden on tax administration increases due to the risk of companies using transfer pricing mechanisms when forming the financial result used as the tax base.

Bibliography:

1. Larchenko L.V. Nalogooblozhenie dokhodov rentnogo kharaktera v neftedobyche // Nauch. obozrenie. – 2015. – № 10-2. – S. 177–180.
2. Kapitsa L.M. Ispol'zovanie prirodnoy renty na tseli razvitiya: zarubezhnyy opyt // Mirovoe i nats. khoz-vo. – 2007. – № 2(3). – S. 42–60.
3. Rol' OPEK v ustoychivom razvitii mirovogo rynka nefti / I.V. Filimonova, V.Yu. Nemov, I.V. Provornaya, A.A. Kartashevich // Problemy ekonomiki i upravleniya neftegazovym kompleksom. – 2022. – № 4(208). – S. 55–63. – DOI: 10.33285/1999-6942-2022-4(208)-55-63
4. Knack S. Sovereign rents and quality of tax policy and administration // J. of Comparative Economics. – 2009. – Vol. 37, Issue 3. – P. 359–371. – DOI: 10.1016/j.jce.2009.04.001
5. Mamaev S.M. Nedostatki sistemy nalogooblozheniya nedropol'zovaniya i puti ee sovershenstvovaniya // Vestn. un-ta. – 2016. – № 1. – S. 161–166.
6. Natural resources tax volatility and economic performance: Evaluating the role of digital economy / Qiang Ma, G. Mentel, Xin Zhao [et al.] // Resources Policy. – 2022. – Vol. 75. – P. 102510. – DOI: 10.1016/j.resourpol.2021.102510
7. Papyrakis E., Gerlagh R. Resource abundance and economic growth in the United States // European Economic Review. – 2007. – Vol. 51, Issue 4. – P. 1011–1039. – DOI: 10.1016/j. euroecorev.2006.04.001
8. Neftegas.ru. Prinyat zakon o vvedenii NDD dlya vyazkoy i sverkhvyazkoy nefti. – 2023. – URL: https://neftegaz.ru/news/gosreg/787832-prinyat-zakon-o-vvedenii-ndd-vyazkoy-i-sverkhvyazkoy-nefti/
9. Vedomosti. "Kommersant"" uznal ob idee otlozhit' nalogovye l'goty dlya neftyanykh kompaniy. – 2023. – URL: https://www.vedomosti.ru/business/news/2023/06/13/979909-kommersant-uznal-ob-idee-minfina
10. Jie Wang, Xianchun Liao, Yue Yu. The examination of resource tax reform facilitating firms' green innovation in resource-related industry in China // Resources Policy. – 2022. – Vol. 79. – P. 102980. – DOI: 10.1016/j.resourpol.2022.102980
11. Goncharov Yu.A. Edinyy rentnyy nalog kak instrument upravleniya resursami i stimulirovaniya ekonomicheskogo rosta: argumenty za i protiv // Vestn. Nizhegorod. un-ta im. N.I. Lobachevskogo. Ser.: Ekonomika i finansy. – 2004. – № 2. – S. 181–184.
12. Panskov V.G. Nalogooblozhenie prirodnykh resursov: problemy i puti resheniya // ETAP: ekonomicheskaya teoriya, analiz, praktika. – 2018. – № 2. – S. 91–104. – DOI: 10.24411/2071-6435-2018-10018
13. Kazimagomedova Z.A. Razvitie sistemy platezhey za pol'zovanie prirodnymi resursami v Rossiyskoy Federatsii // Finansovye instrumenty regulirovaniya sotsial'no-ekonomicheskogo razvitiya regionov: sb. materialov IV Vseros. (nats.) nauch.-prakt. konf., Makhachkala, 29 maya 2019 g. – Makhachkala: ALEF, 2019. – S. 83–88.
14. Mawejje J. Natural resources governance and tax revenue mobilization in Sub Saharan Africa: The role of EITI // Resources Policy. – 2019. – Vol. 62. – P. 176–183. – DOI: 10.1016/j. resourpol.2019.04.001
15. Kotov D.V., Mozhchil' A.F., Khashper B.L. Problemy i puti sovershenstvovaniya sistemy nalogovogo regulirovaniya investitsionnoy deyatel'nosti neftyanykh kompaniy // Problemy ekonomiki i upravleniya neftegazovym kompleksom. – 2014. – № 11. – S. 19–23.
16. Afonin M.L. Formy nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti neftedobyvayushchikh predpriyatiy, razrabatyvayushchikh mestorozhdeniya na pozdnikh stadiyakh // Problemy ekonomiki i upravleniya neftegazovym kompleksom. – 2010. – № 11. – S. 13–19.