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

An analysis of the main aspects of the tax regulation system of the industry in order to provide the sustainable development of the oil and gas business

UDC: 338.314
DOI: -

Authors:

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

Keywords: sustainable development, national standards, budget regulation, economic efficiency, budget incentives, tax regulation

Annotation:

Modern business management technologies form a number of principles of active management in the industry organizations. The standards and requirements laid down in these approaches are often regulated by international regulatory practice, which, in conditions of economic turbulence, harsh sanctions programs and a relatively unstable global financial climate, makes it difficult to adop a fair and legitimate management decision. Tax regulation also leaves its mark, the conditions for adaptation to which companies are not always ready to accept in full. The standards and principles of business sustainability, which have been popular in the last decade, have rather recently shown good results in the practice of applying various industry directions. However, the rapidly changing geopolitical vector of the economic situation of the leading energy countries requires the formation of national standards and internal adaptation of business based on the systematization of business strengths and weaknesses. Every project that has the potential to have an impact on the environment should be subjected to an environmental impact assessment process, including taking into account tax legislation. It is usually done to determine the level of a number of sectorial taxes impact on the project economy, both positive and negative. The process of such an impact assessment has been underway for more than four decades.

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