title: ÐÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ ÑÐµÐ¶Ð¸Ð¼Ð¾Ð² Ð¿ÑÐ¸ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾ÐµÐºÑÐ¾Ð² Ð¾ÑÐ²Ð¾ÐµÐ½Ð¸Ñ Ð½ÐµÑÑÑÐ½ÑÑ Ð¼ÐµÑÑÐ¾ÑÐ¾Ð¶Ð´ÐµÐ½Ð¸Ð¹
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: Features of special tax regimes in the implementation of oil field development projects
Creators: name: ÐÐ¾Ð¼Ð°ÐºÐ¸Ð½, Ð®ÑÐ¸Ð¹
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: 2020
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð½ÐµÑÑÐµÐ´Ð¾Ð±ÑÑÐ°
Ð½ÐµÐ²Ð¾ÑÑÑÐµÐ±Ð¾Ð²Ð°Ð½Ð½Ð°Ñ ÑÑÑÑÐµÐ²Ð°Ñ Ð±Ð°Ð·Ð°
ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ ÑÐµÐ¶Ð¸Ð¼Ñ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±ÑÑÑ Ð¿Ð¾Ð»ÐµÐ·Ð½ÑÑ Ð¸ÑÐºÐ¾Ð¿Ð°ÐµÐ¼ÑÑ
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° Ð´Ð¾Ð±Ð°Ð²Ð»ÐµÐ½Ð½ÑÐ¹ Ð´Ð¾Ñ Ð¾Ð´
Ð½Ð°Ð»Ð¾Ð³ Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¹ ÑÐµÐ·ÑÐ»ÑÑÐ°Ñ
taxes
oil extraction
undemanded raw materials basis
special tax regimes
mineral deposit tax
additional income tax
financial result tax

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description: The subject of the graduate qualification work is âFeatures of special tax regimes in the implementation of oil field development projectsâ.
The given work is devoted to studying the special tax regimes in the implementation of oil field development projects, in particular the tax regimes of mineral extraction tax, additional income tax and financial result tax for companies engaged in hydrocarbon production in the Russian Federation and foreign experience in applying special tax regimes in the oil industry. The research set the following goals:
1. Analysis of the possibilities of applying special tax regimes in Russia in the extraction of hydrocarbon raw materials (HCS).
2. Theoretical and methodological aspects of the implementation of hydrocarbon production projects under special tax regimes.
3. The effectiveness of special tax regimes in the implementation of the oil production project.
Calculations were made to show how the introduction of special tax regimes affects the financial results of companies implementing oil development projects.
Three special tax regimes of mineral extraction tax, additional income tax and financial result tax, which are possible for implementation in the implementation of oil field development projects in the Russian Federation, were analyzed. Based on the studies, conclusions were drawn about in which cases and for what reasons it is worthwhile to apply special tax regimes and what factors influence decisions on their implementation.