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Право и политика
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Pavlinova O.V. The Mineral Resource Extraction Tax (MRET): current situation and opportunities for future development

Аннотация: Due to the resource oriented state of the Russian economy, the taxation of the recovery of minerals is one of the main sources of revenue for the budget of the Russian Federation. Even minor changes in the price of oil on the international market have a huge impact upon the national budget of the Russian Federation, and the problem of replenishing it has lately become quite relevant. Over the course of being enacted the Mineral Resource Extraction Tax (MRET) has proven its fiscal orientation, while its regulating regulatory function has moved to the background and in doing so, acquired multiple problems in the field of oil extraction. This article reveals the flaws within the MRET of the Russian Federation and reviews the ways of improving it under the current conditions. The conclusions are made on the quality of the conducted tax policies in the Russian Federation with regards to taxation of the petroleum extraction industry, including changes to the current legislation. Presently, we can observe an annual increase in the MRET revenue into the budget of the Russian Federation and the growth in the specific weight of tax within the overall structure of budget revenue. However, despite the positive dynamics of the MRET index, there is a growing number of flaws within the current system of oil taxation that have negative effect on the present state and future development of the industry.


Ключевые слова:

Technology, investments, raw material base, incentives, tax burden, MRET, extraction of petroleum, revenue, tax strategy, mineral resources.

Abstract: Due to the resource oriented state of the Russian economy, the taxation of the recovery of minerals is one of the main sources of revenue for the budget of the Russian Federation. Even minor changes in the price of oil on the international market have a huge impact upon the national budget of the Russian Federation, and the problem of replenishing it has lately become quite relevant. Over the course of being enacted the Mineral Resource Extraction Tax (MRET) has proven its fiscal orientation, while its regulating regulatory function has moved to the background and in doing so, acquired multiple problems in the field of oil extraction. This article reveals the flaws within the MRET of the Russian Federation and reviews the ways of improving it under the current conditions. The conclusions are made on the quality of the conducted tax policies in the Russian Federation with regards to taxation of the petroleum extraction industry, including changes to the current legislation. Presently, we can observe an annual increase in the MRET revenue into the budget of the Russian Federation and the growth in the specific weight of tax within the overall structure of budget revenue. However, despite the positive dynamics of the MRET index, there is a growing number of flaws within the current system of oil taxation that have negative effect on the present state and future development of the industry.


Keywords:

Technology, investments, raw material base, incentives, tax burden, MRET, extraction of petroleum, revenue, tax strategy, mineral resources.


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Библиография
1. Vinogradova A.V. Teoreticheskie aspekty formirovaniya i raspredeleniya prirodnoi renty. Dissertatsiya. 2008. S.28-35.
2. Davydov I.P. Formirovanie modeli rentnogo nalogooblozheniya neftedobychi v Rossii. Dissertatsiya. 2010.s.95-96.
3. Kartovneko I.V. Dinamika nalogooblozheniya neftedobychi v sovremennoi Rossii. Finansy i kredit № 8(344). 2009. S.71-77.
4. Ognev I.A. Chernye gody chernogo zolota. EKO. Vserossiiskii ekonomicheskii zhurnal № 5. 2009. S.93-111.
5. Osnovnye napravleniya nalogovoi politiki Rossiiskoi Federatsii na 2015 god i na planovyi period 2016 i 2017 godov.
6. Ruderman Ya.L. Nalogooblozhenie v neftepererabotke: sumbur vmesto muzyki. EKO. Vserossiiskii ekonomicheskii zhurnal № 8. 2012. S.25-39.
7. Smirnov A.A. Nalogovye osobennosti neftedobychi v Rossii: tekushchaya situatsiya i gryadushchie izmeneniya. Ernst end Yang (SNG) B.V. 2013.
8. Shteinberg R.K. Sovershenstvovanie nalogooblozheniya neftegazovogo kompleksa Rossii. Avtoreferat dissertatsii. 2012. S.4.
References
1. Vinogradova A.V. Teoreticheskie aspekty formirovaniya i raspredeleniya prirodnoi renty. Dissertatsiya. 2008. S.28-35.
2. Davydov I.P. Formirovanie modeli rentnogo nalogooblozheniya neftedobychi v Rossii. Dissertatsiya. 2010.s.95-96.
3. Kartovneko I.V. Dinamika nalogooblozheniya neftedobychi v sovremennoi Rossii. Finansy i kredit № 8(344). 2009. S.71-77.
4. Ognev I.A. Chernye gody chernogo zolota. EKO. Vserossiiskii ekonomicheskii zhurnal № 5. 2009. S.93-111.
5. Osnovnye napravleniya nalogovoi politiki Rossiiskoi Federatsii na 2015 god i na planovyi period 2016 i 2017 godov.
6. Ruderman Ya.L. Nalogooblozhenie v neftepererabotke: sumbur vmesto muzyki. EKO. Vserossiiskii ekonomicheskii zhurnal № 8. 2012. S.25-39.
7. Smirnov A.A. Nalogovye osobennosti neftedobychi v Rossii: tekushchaya situatsiya i gryadushchie izmeneniya. Ernst end Yang (SNG) B.V. 2013.
8. Shteinberg R.K. Sovershenstvovanie nalogooblozheniya neftegazovogo kompleksa Rossii. Avtoreferat dissertatsii. 2012. S.4.