title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð´Ð¾Ð±ÑÑÐ¸ Ð¿Ð¾Ð»ÐµÐ·Ð½ÑÑ Ð¸ÑÐºÐ¾Ð¿Ð°ÐµÐ¼ÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Improvement of mineral extraction taxation
Creators: name: ÐÐ¸ÑÑÐºÐ¾Ð²Ð°, Ð¢Ð°ÑÑÑÐ½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ
Ð¿Ð¾Ð»ÐµÐ·Ð½ÑÐµ Ð¸ÑÐºÐ¾Ð¿Ð°ÐµÐ¼ÑÐµ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±ÑÑÑ Ð¿Ð¾Ð»ÐµÐ·Ð½ÑÑ Ð¸ÑÐºÐ¾Ð¿Ð°ÐµÐ¼ÑÑ
Ð½Ð°Ð»Ð¾Ð³
Ð´Ð¾Ð¿Ð¾Ð»Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð´Ð¾Ñ Ð¾Ð´
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð¼Ð°Ð½ÐµÐ²Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð½Ð°Ð³ÑÑÐ·ÐºÐ°
ÑÐµÐ½ÑÐ½ÑÐ¹ Ð´Ð¾Ñ Ð¾Ð´
Ð½ÐµÑÑÑ
Ð³Ð°Ð·
taxation
mineral resources
extraction tax of mineral resources
tax
additional income
tax manager
tax load
rental income
oil
gas

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ ÑÐ²Ð»ÑÐµÑÑÑ Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±ÑÑÑ Ð¿Ð¾Ð»ÐµÐ·Ð½ÑÑ Ð¸ÑÐºÐ¾Ð¿Ð°ÐµÐ¼ÑÑ (ÐÐÐÐ).
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description: The object of research in the final qualifying work is the mineral extraction tax (MET).
The subject of the WRC study is Gazpromneft-Sakhalin LLC, a company that is the operator of geological exploration at license areas in the
Arctic and the Sea of Okhotsk.
The purpose of the final qualifying work is to develop ways to improve the taxation of mining in the Russian Federation.
After studying the theoretical foundations and methodological approaches to the taxation of minerals, a comparison of the Russian system
with the foreign systems of countries is presented.
The analysis of financial and economic activities of Gazpromneft-Sakhalin LLC.
Analyzed the impact of mineral extraction tax on the level of the tax burden of Gazpromneft-Sakhalin LLC.
The level of withdrawal of rental income of Gazpromneft-Sakhalin LLC is estimated.
The analysis of proposals for improving the severance tax.