Abstract: The subject of the research is the system of mineral extraction taxation, problems and prospects for its development. At the modern stage relations in the sphere of raw materials and oil and energy resources are growing especially important because they make a significant influence on the economic growth of the state. The author of the present article pays special attention to the state tax policy in the sphere of mineral extraction taxation. The author examines such aspects of the topic as the need to improve efficiency of the mineral extraction taxation system and to encourage measures aimed at restoring mineral resources in particular branches of economy. The research of the practice of collecting mineral extraction tax was based on the use of general research methods (observation, logical analysis, economic analysis, complex analysis and analogy) as well as specific research methods and procedures (comparison and generalization, selection and grouping of data). The author offers recommendations on how to improve the mineral extraction taxation system under modern conditions. The author analyzes the dynamics of tax revenues from mineral extraction taxes into the Russian Federation budget and defines the main factors that influence the collectability of the aforesaid tax. The author's contribution to the topic is her recommendations on how to review the mineral extraction taxation system and distribute mineral extraction revenues between chains of the budgetary system as well as to shift the emphasis to the taxation of rent revenues and implementation of measures aimed at increasing efficiency of tax authorities' supervisory activities, etc. The author's contribution to the research is also her recommendations aimed at developing the rational system of mineral extraction taxation and increasing efficiency under modern  Russian conditions. 

Keywords: tax load, tax rates, regulation, rent payments, tax system, taxes, budget, oil, gas, control

References:
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakh modernizatsii ekonomiki RF // Finansy i upravlenie. 2013. ¹ 1. C. 49-63. DOI: 10.7256/2409-7802.2013.1.476. URL: http://www.e-notabene.ru/flc/article_476.html
Ofitsial'nye dannye sayta FNS RF: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/ (data obrashcheniya 12.04.2016.)
Ofitsial'nye dannye sayta Federal'noy sluzhby gosudarstvennoy statistiki (Rosstat): www.gks.ru. URL: http://www.gks.ru/wps/wcm/(data obrashcheniya 12.03.2016).
Yumaev M.M. Osnovnye polozheniya novoy kontseptsii nalogooblozheniya mineral'no-syr'evogo kompleksa v usloviyakh razvitiya innovatsionnoy ekonomiki [Tekst] / Yumaev M.M. // Finansy. 2014. ¹ 12. S. 34-39.
Chernik D.G. Nalogi i nalogooblozhenie. [Tekst] / Pod red. D.G. Chernika, L.P. Pavlovoy. M., 2011. S. 152.
Remikhanova D.A. Byudzhetnoe pravo [Tekst] / Pod red. G.B. Polyaka i dr. M., 2010. S. 92.
O nekotorykh problemakh vzimaniya NDPI [Tekst] // Vse o nalogakh. 2013. ¹ 5. S. 6-8.
O nekotorykh problemakh nalogooblozheniya prirodnykh resursov [Tekst] // Nalogovyy vestnik. 2013. ¹ 12. S. 12.
O nalogovoy politike v Rossii do 2018 goda [Tekst] // Ekonomika i finansy. 2015. ¹ 11. S. 71-93.
Musaeva Kh.M. Nalogovye l'goty v rossiyskom zakonodatel'stve: sushchnost', formy, prioritety i effektivnost' [Tekst] / Musaeva Kh.M. // Finansy i kredit. 2013. ¹ 42(570). S. 48-53.
Imanshapieva M.M. Analiz primeneniya nalogovykh l'got kak instrument povysheniya investitsionnoy aktivnosti regiona [Tekst] / Imanshapieva M.M. // Finansovaya analitika: problemy i resheniya. 2014. ¹ 9(195). S. 22-31.
Aliev B.Kh. Nalogi i nalogovaya sistema RF. [Tekst] / Pod obshch. red. B.Kh. Alieva, Kh.M. Musaevoy. M.: YuNITI-DANA, 2014. 458 s.
Gorskiy I.V. Nalogovyy vestnik [Tekst] / Gorskiy I.V. M., 2014. ¹ 10. S. 29.
Nalogovyy kodeks RF. M.: Izd-vo «Omega-L», 2016. S. 65.
Osnovnye napravleniya nalogovoy politiki na 2016 god i planovyy period 2017 i 2018 godov. – www.minfin.ru – Ofitsial'nyy sayt Minfina RF.
Terekhova E.V. Nekotorye problemy mineral'no-syr'evogo kompleksa i puti ikh resheniya (Finansovo-pravovaya kharakteristika investitsionnoy modeli) // Finansovoe pravo i upravlenie. 2014. ¹ 4. C. 245-255. DOI: 10.7256/2310-0508.2014.4.14536.

References (transliteration):
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakh modernizatsii ekonomiki RF // Finansy i upravlenie. 2013. ¹ 1. C. 49-63. DOI: 10.7256/2409-7802.2013.1.476. URL: http://www.e-notabene.ru/flc/article_476.html
Ofitsial'nye dannye sayta FNS RF: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/ (data obrashcheniya 12.04.2016.)
Ofitsial'nye dannye sayta Federal'noy sluzhby gosudarstvennoy statistiki (Rosstat): www.gks.ru. URL: http://www.gks.ru/wps/wcm/(data obrashcheniya 12.03.2016).
Yumaev M.M. Osnovnye polozheniya novoy kontseptsii nalogooblozheniya mineral'no-syr'evogo kompleksa v usloviyakh razvitiya innovatsionnoy ekonomiki [Tekst] / Yumaev M.M. // Finansy. 2014. ¹ 12. S. 34-39.
Chernik D.G. Nalogi i nalogooblozhenie. [Tekst] / Pod red. D.G. Chernika, L.P. Pavlovoy. M., 2011. S. 152.
Remikhanova D.A. Byudzhetnoe pravo [Tekst] / Pod red. G.B. Polyaka i dr. M., 2010. S. 92.
O nekotorykh problemakh vzimaniya NDPI [Tekst] // Vse o nalogakh. 2013. ¹ 5. S. 6-8.
O nekotorykh problemakh nalogooblozheniya prirodnykh resursov [Tekst] // Nalogovyy vestnik. 2013. ¹ 12. S. 12.
O nalogovoy politike v Rossii do 2018 goda [Tekst] // Ekonomika i finansy. 2015. ¹ 11. S. 71-93.
Musaeva Kh.M. Nalogovye l'goty v rossiyskom zakonodatel'stve: sushchnost', formy, prioritety i effektivnost' [Tekst] / Musaeva Kh.M. // Finansy i kredit. 2013. ¹ 42(570). S. 48-53.
Imanshapieva M.M. Analiz primeneniya nalogovykh l'got kak instrument povysheniya investitsionnoy aktivnosti regiona [Tekst] / Imanshapieva M.M. // Finansovaya analitika: problemy i resheniya. 2014. ¹ 9(195). S. 22-31.
Aliev B.Kh. Nalogi i nalogovaya sistema RF. [Tekst] / Pod obshch. red. B.Kh. Alieva, Kh.M. Musaevoy. M.: YuNITI-DANA, 2014. 458 s.
Gorskiy I.V. Nalogovyy vestnik [Tekst] / Gorskiy I.V. M., 2014. ¹ 10. S. 29.
Nalogovyy kodeks RF. M.: Izd-vo «Omega-L», 2016. S. 65.
Osnovnye napravleniya nalogovoy politiki na 2016 god i planovyy period 2017 i 2018 godov. – www.minfin.ru – Ofitsial'nyy sayt Minfina RF.
Terekhova E.V. Nekotorye problemy mineral'no-syr'evogo kompleksa i puti ikh resheniya (Finansovo-pravovaya kharakteristika investitsionnoy modeli) // Finansovoe pravo i upravlenie. 2014. ¹ 4. C. 245-255. DOI: 10.7256/2310-0508.2014.4.14536.

Abstract: The subject of the present research article is the need to increase budget revenues from exploitation of national resources. According to the author of the article, this is a typical problem not only for the Russian Federaton. In his research Kapitonov notes that current external economic and geopolitical changes contribute to the decrease of profitability of economic entities of the Russian fuel and energy sector which is bound to have a negative impact on the volumes of tax revenues for the federal budget because these tax revenues considerably depends on the business activity of the energy sector in general. In this article Kapitonov provides a comparative-analytical evaluation of the dynamics and structure of budget revenues in terms of the two basic taxes (corporate tax and mineral extraction tax). The main results of the present research is the key strategies that can contribute to the growth of profitability and rentability of economic entities of the Russian energy sector in the medium and long term which, in its turn, could have increased general volumes of tax revenues for the budget. 

Keywords: sustainable development, tax revenues, budget, resource rents, taxes, fuel and energy sector, innovative development, rental income, natural resources, consolidated budget

References:
A.A. Lukashev Podotraslevaya priroda finansovo-pravovykh norm, reguliruyushchikh byudzhetnye otnosheniya // Finansovoe pravo i upravlenie. 2013. ¹ 2. C. 77 - 101. DOI: 10.7256/2310-0508.2013.2.9863.
Moran D., Russell J. Energy Security and Global Politics. The militarization of resource management. Routledge, 2009. 252 p.
O.V. Boltinova K voprosu o sovershenstvovanii byudzhetnogo zakonodatel'stva Rossiyskoy Federatsii // Finansovoe pravo i upravlenie. - 2013. - 1. - C. 56 - 63. DOI: 10.7256/.2013.1.9547.
Novosti Minenergo Rossii // Ofitsial'nyy portal Ministerstva energetiki Rossiyskoy Federatsii [elektronnyy resurs] rezhim dostupa http://minenergo.gov.ru/press/min_news/20497.html?print=Y (data obrashcheniya 22.11.14)
Federal'nyy byudzhet na 2014 – 2016 gody // Ofitsial'nyy portal Ministerstva finansov Rossiyskoy Federatsii [elektronnyy resurs] rezhim dostupa http://minfin.ru/common/upload/library/2013/12/main/FZ349-FZ_ot_021213.pdf svobodnyy (data obrashcheniya 22.11.14)
Minfin podgotovil byudzhet s defitsitom i nalogovymi novatsiyami // Ofitsial'nyy portal Informatsionnogo agentstva Rossii (TASS) [elektronnyy resurs] rezhim dostupa http://itar-tass.com/ekonomika/1292243 svobodnyy (data obrashcheniya 22.11.14).
Minfin predlagaet rost NDPI kak kraynyuyu meru popolneniya dorozhnykh fondov RF // Ofitsial'nyy informatsionno-novostnoy portal Reuters [elektronnyy resurs] rezhim dostupa http://ru.reuters.com/article/businessNews/idRUMSE93902520130410 svobodnyy (data obrashcheniya 22.11.14)
Energoeffektivnost' Rossii: skrytyy rezerv // Otchet Vsemirnogo Banka v sotrudnichestve s Tsentrom po effektivnomu ispol'zovaniyu energii. M., 2008. 162 c.
Konsolidirovannyy byudzhet Rossiyskoy Federatsii. Dokhody // Ofitsial'nyy portal Ministerstva finansov Rossiyskoy Federatsii [elektronnyy resurs] rezhim dostupa http://info.minfin.ru/kons_doh_isp.php svobodnyy (data obrashcheniya 22.11.14)
Konyshev V.N., Sergunin A.A. Arktika v mezhdunarodnoy politike: sotrudnichestvo ili sopernichestvo? M.: RISI, 2011. 194 c.
Selin I.V., Tsukerman V.A. Teoriya renty i problemy nedropol'zovaniya v natsional'noy ekonomike // Gornyy informatsionno-analiticheskiy byulleten' (nauchno-tekhnicheskiy zhurnal). 2010. ¹ 9. S. 109-115.
Kambolov D.A., Dzhafarova Z.K., Alimirzoeva M.G. Sovremennoe sostoyanie i rol' nalogov ot neftegazovogo sektora ekonomiki v formirovanii dokhodov byudzheta // Aktual'nye voprosy sovremennoy nauki. 2013. ¹ 28. S. 242-251.
Kapitonov I.A. Perspektivy obespecheniya energeticheskoy bezopasnosti RF putem aktivizatsii investitsionno-innovatsionnoy aktivnosti // Vestnik ekonomicheskoy integratsii. 2014. ¹ 8. S. 42.
Kapitonov I.A. Perspektivnye nauchno-tekhnologicheskie sdvigi v sfere energetiki s tochki zreniya razresheniya energo-ekologicheskikh protivorechiy na puti k energeticheskoy bezopasnosti Rossii // Natsional'naya bezopasnost' / nota bene. 2015. ¹ 4. S. 522 - 529. DOI: 10.7256/2073-8560.2015.4.15920
Zenyutich E.A. Razvitie energoeffektivnosti v Rossii // Energoeffektivnost': Perspektivy dlya Rossii (Regional'nyy opyt i ekspertnye predlozheniya). M.: Institut ustoychivogo razvitiya / Tsentr ekologicheskoy politiki Rossii, 2010. S. 7-43.
Anikin V.I., Surma I.V. Mezhdunarodnye aspekty i strategicheskie otsenki ekonomicheskoy bezopasnosti Rossii v usloviyakh geopoliticheskoy nestabil'nosti. Voprosy bezopasnosti. 2014. ¹ 5. S. 137-174.
Anikin V.I., Annenkov V.I., Surma I.V. Energeticheskaya bezopasnost' kak osnova natsional'noy bezopasnosti Rossii // V kn.: Sovremennyy mir i geopolitika. Anikin V.I., Annenkov V.I., Bazhanov E.P., Gromyko A.A., Zhil'tsov S.S., Ivanov O.P., Kelin A.V., Konyshev V.N., Kukartseva M.A., Mitrofanova E.V., Mozel' T.N., Neymark M.A., Orlov V.A., Rudnitskiy A.Yu., Surma I.V., Solov'ev E.G., Churkin V.I. M., 2015. S. 99-115.
Anikin V.I., Annenkov V.I., Moiseev A.V., Surma I.V. Energeticheskaya bezopasnost' kak osnova natsional'noy bezopasnosti Rossii v sovremennykh usloviyakh. Natsional'naya bezopasnost' // nota bene. 2015. ¹ 2. S. 161-176.
Nalogovyy kodeks RF (NK RF) chast' 2 ot 05.08.2000 N 117-FZ (v redaktsii 28.06.2013 N 134-FZ).
Federal'nyy zakon ot 29.11.2012 N 204-FZ "O vnesenii izmeneniy v glavu 26 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii".
Federal'nyy zakon ot 06.12.1991 N 1993-1 "Ob aktsizakh" (utratil silu s 1 yanvarya 2001 goda – stat'ya 2 Federal'nogo zakona ot 05.08.2000 N 118-FZ).

References (transliteration):
A.A. Lukashev Podotraslevaya priroda finansovo-pravovykh norm, reguliruyushchikh byudzhetnye otnosheniya // Finansovoe pravo i upravlenie. 2013. ¹ 2. C. 77 - 101. DOI: 10.7256/2310-0508.2013.2.9863.
Moran D., Russell J. Energy Security and Global Politics. The militarization of resource management. Routledge, 2009. 252 p.
O.V. Boltinova K voprosu o sovershenstvovanii byudzhetnogo zakonodatel'stva Rossiyskoy Federatsii // Finansovoe pravo i upravlenie. - 2013. - 1. - C. 56 - 63. DOI: 10.7256/.2013.1.9547.
Novosti Minenergo Rossii // Ofitsial'nyy portal Ministerstva energetiki Rossiyskoy Federatsii [elektronnyy resurs] rezhim dostupa http://minenergo.gov.ru/press/min_news/20497.html?print=Y (data obrashcheniya 22.11.14)
Federal'nyy byudzhet na 2014 – 2016 gody // Ofitsial'nyy portal Ministerstva finansov Rossiyskoy Federatsii [elektronnyy resurs] rezhim dostupa http://minfin.ru/common/upload/library/2013/12/main/FZ349-FZ_ot_021213.pdf svobodnyy (data obrashcheniya 22.11.14)
Minfin podgotovil byudzhet s defitsitom i nalogovymi novatsiyami // Ofitsial'nyy portal Informatsionnogo agentstva Rossii (TASS) [elektronnyy resurs] rezhim dostupa http://itar-tass.com/ekonomika/1292243 svobodnyy (data obrashcheniya 22.11.14).
Minfin predlagaet rost NDPI kak kraynyuyu meru popolneniya dorozhnykh fondov RF // Ofitsial'nyy informatsionno-novostnoy portal Reuters [elektronnyy resurs] rezhim dostupa http://ru.reuters.com/article/businessNews/idRUMSE93902520130410 svobodnyy (data obrashcheniya 22.11.14)
Energoeffektivnost' Rossii: skrytyy rezerv // Otchet Vsemirnogo Banka v sotrudnichestve s Tsentrom po effektivnomu ispol'zovaniyu energii. M., 2008. 162 c.
Konsolidirovannyy byudzhet Rossiyskoy Federatsii. Dokhody // Ofitsial'nyy portal Ministerstva finansov Rossiyskoy Federatsii [elektronnyy resurs] rezhim dostupa http://info.minfin.ru/kons_doh_isp.php svobodnyy (data obrashcheniya 22.11.14)
Konyshev V.N., Sergunin A.A. Arktika v mezhdunarodnoy politike: sotrudnichestvo ili sopernichestvo? M.: RISI, 2011. 194 c.
Selin I.V., Tsukerman V.A. Teoriya renty i problemy nedropol'zovaniya v natsional'noy ekonomike // Gornyy informatsionno-analiticheskiy byulleten' (nauchno-tekhnicheskiy zhurnal). 2010. ¹ 9. S. 109-115.
Kambolov D.A., Dzhafarova Z.K., Alimirzoeva M.G. Sovremennoe sostoyanie i rol' nalogov ot neftegazovogo sektora ekonomiki v formirovanii dokhodov byudzheta // Aktual'nye voprosy sovremennoy nauki. 2013. ¹ 28. S. 242-251.
Kapitonov I.A. Perspektivy obespecheniya energeticheskoy bezopasnosti RF putem aktivizatsii investitsionno-innovatsionnoy aktivnosti // Vestnik ekonomicheskoy integratsii. 2014. ¹ 8. S. 42.
Kapitonov I.A. Perspektivnye nauchno-tekhnologicheskie sdvigi v sfere energetiki s tochki zreniya razresheniya energo-ekologicheskikh protivorechiy na puti k energeticheskoy bezopasnosti Rossii // Natsional'naya bezopasnost' / nota bene. 2015. ¹ 4. S. 522 - 529. DOI: 10.7256/2073-8560.2015.4.15920
Zenyutich E.A. Razvitie energoeffektivnosti v Rossii // Energoeffektivnost': Perspektivy dlya Rossii (Regional'nyy opyt i ekspertnye predlozheniya). M.: Institut ustoychivogo razvitiya / Tsentr ekologicheskoy politiki Rossii, 2010. S. 7-43.
Anikin V.I., Surma I.V. Mezhdunarodnye aspekty i strategicheskie otsenki ekonomicheskoy bezopasnosti Rossii v usloviyakh geopoliticheskoy nestabil'nosti. Voprosy bezopasnosti. 2014. ¹ 5. S. 137-174.
Anikin V.I., Annenkov V.I., Surma I.V. Energeticheskaya bezopasnost' kak osnova natsional'noy bezopasnosti Rossii // V kn.: Sovremennyy mir i geopolitika. Anikin V.I., Annenkov V.I., Bazhanov E.P., Gromyko A.A., Zhil'tsov S.S., Ivanov O.P., Kelin A.V., Konyshev V.N., Kukartseva M.A., Mitrofanova E.V., Mozel' T.N., Neymark M.A., Orlov V.A., Rudnitskiy A.Yu., Surma I.V., Solov'ev E.G., Churkin V.I. M., 2015. S. 99-115.
Anikin V.I., Annenkov V.I., Moiseev A.V., Surma I.V. Energeticheskaya bezopasnost' kak osnova natsional'noy bezopasnosti Rossii v sovremennykh usloviyakh. Natsional'naya bezopasnost' // nota bene. 2015. ¹ 2. S. 161-176.
Nalogovyy kodeks RF (NK RF) chast' 2 ot 05.08.2000 N 117-FZ (v redaktsii 28.06.2013 N 134-FZ).
Federal'nyy zakon ot 29.11.2012 N 204-FZ "O vnesenii izmeneniy v glavu 26 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii".
Federal'nyy zakon ot 06.12.1991 N 1993-1 "Ob aktsizakh" (utratil silu s 1 yanvarya 2001 goda – stat'ya 2 Federal'nogo zakona ot 05.08.2000 N 118-FZ).

Abstract: The subject of the research is some features of taxation of oil industry. The authors also prove the need for imposing tax on financial result for taxpayers and state budget in general. In recent years there have been many debates on oil industry taxes because these are the revenues that fall under income producing revenues. There are constant attempts to reform the process of taxation in the oild sector. In this regard, the authors suggest to introduce a draft law about imposing tax on financial result. The authors prove that this tax will allow to replenish the state budget by imposing tax on excess profits from extracting highly profitable oil resources and to guarantee profitability of extracting from the fields that are at the late stages of their development as well as of extracting resources difficult to recover and resources from the fields without infrastructure facilities. Through scientific, inductive, deductive and analytical methods of research the authors have investigated the role and place of the influence of tax on financial performance of oil companies in particular and the economic system of the Russian Federation in general. The authors consider the impact of the aforesaid tax on the profitability of investment projects, oil input and level of tax burden on oil companies. The question whether it will be useful to include the corporate profits tax into the structure of tax on financial result is of particular scientific interest. According to the authors, their recommendations to transform excess profits tax into tax on financial result, to include corporate profits tax into the structure of tax on financial result and to provide a free choice of the tax system will guarantee the economic stability of the country in the sphere of taxation of natural resources and allow to overcome the growing difficulties of tax legislation. These questions become especially important under the conditions of our country's economy being dependent on raw materials and stiff balance of the oil market.  

Keywords: revenues, tax burden, tax regulation, tax capacity, mineral extraction tax, tax on financial result, mining, excess profits tax, tax breaks, investment projects

References:
Artemenko D.A., Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2010. ¹ 2. S. 14-20.
Aguzarova F.S. Rossiyskaya nalogovaya sistema: ponyatie, problemy i perspektivy // Nalogi i nalogooblozhenie. 2014. ¹ 11. S. 1024-1030.
Aguzarova L.A. Tendentsii institutsional'noy adaptatsii predprinimatel'skikh struktur // Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2009. ¹ 1. S. 11-15.
Aguzarova F.S., Kornaeva K.T. Prirodnye resursy Rossiyskoy Federatsii: nalogovyy aspekt//Nalogi i nalogooblozhenie. 2015. ¹ 8. S. 597-604.
Aguzarova L.A. Novoe v nalogovom zakonodatel'stve Rossiyskoy Federatsii//Audit i finansovyy analiz. 2014. ¹ 6. S. 9-11.
http://www.transport-nefti.com/blog/4911/
http://www.aif.ru/money/market/siluanov_predskazal_snizhenie_cen_na_net
http://www.finanz.ru/novosti/birzhevyye-tovary/nalog-na-finansovy-rezultat-dlya-neftyanykh-kompaniy-prichiny-i-posledstviya-1000759643
Aguzarova F.S. Znachenie neftegazovykh dokhodov v ekonomike Rossii//Teoreticheskaya i prikladnaya ekonomika. 2014. ¹ 3. S. 142-158.
http://minfin.ru/ru/press-center/?id_4=33117
Vasil'ev I.V., Karpov V.A. Deofshorizatsiya – strategiya ekonomicheskoy
repatriatsii investitsionnykh potokov v Rossiyskuyu Federatsiyu // Natsional'naya bezopasnost' / nota bene. - 2013. - 4. - C. 629 - 635. DOI: 10.7256/2073-8560.2013.4.8992.

References (transliteration):
Artemenko D.A., Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2010. ¹ 2. S. 14-20.
Aguzarova F.S. Rossiyskaya nalogovaya sistema: ponyatie, problemy i perspektivy // Nalogi i nalogooblozhenie. 2014. ¹ 11. S. 1024-1030.
Aguzarova L.A. Tendentsii institutsional'noy adaptatsii predprinimatel'skikh struktur // Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2009. ¹ 1. S. 11-15.
Aguzarova F.S., Kornaeva K.T. Prirodnye resursy Rossiyskoy Federatsii: nalogovyy aspekt//Nalogi i nalogooblozhenie. 2015. ¹ 8. S. 597-604.
Aguzarova L.A. Novoe v nalogovom zakonodatel'stve Rossiyskoy Federatsii//Audit i finansovyy analiz. 2014. ¹ 6. S. 9-11.
http://www.transport-nefti.com/blog/4911/
http://www.aif.ru/money/market/siluanov_predskazal_snizhenie_cen_na_net
http://www.finanz.ru/novosti/birzhevyye-tovary/nalog-na-finansovy-rezultat-dlya-neftyanykh-kompaniy-prichiny-i-posledstviya-1000759643
Aguzarova F.S. Znachenie neftegazovykh dokhodov v ekonomike Rossii//Teoreticheskaya i prikladnaya ekonomika. 2014. ¹ 3. S. 142-158.
http://minfin.ru/ru/press-center/?id_4=33117
Vasil'ev I.V., Karpov V.A. Deofshorizatsiya – strategiya ekonomicheskoy
repatriatsii investitsionnykh potokov v Rossiyskuyu Federatsiyu // Natsional'naya bezopasnost' / nota bene. - 2013. - 4. - C. 629 - 635. DOI: 10.7256/2073-8560.2013.4.8992.

Abstract: The article deals with topical issues of corporate taxation of the oil sector in the fall of oil prices. Particular attention is paid to the analysis of the first results of the ongoing tax policy in the activities of production of hydrocarbons. The aim of the research is to study the effect of changes in tax legislation relating to the reduction in the rate of export customs duty on crude oil and an increase in the base rate of the severance tax on the activities of oil companies and the formation of federal budget revenues. To achieve the stated purpose the authors have used scientific methods of research (monitoring, generalization, comparison) and specific methods (symbolic modeling (histograms), preparing tables, statistical method). The article contains a number of conclusions. In particular, the article reveals the problem of the need to increase investment in oil production, which is exacerbated due to changes in the macroeconomic situation. The authors of the article also highlight the prospects of introducing a tax on the financial results, as well as the conclusion of the unavailability of Russian executive bodies for the introduction of this tax because of the high risks for the federal budget.

Keywords: taxation of the oil industry, changes in tax laws, tax maneuver, severance tax, export duties, financial results, oil price, investments, new hydrocarbon deposits, axation of natural resources

References:
Proekt Osnovnykh napravleniy byudzhetnoy politiki na 2016 god i na planovyy period 2017 i 2018 godov. [Elektronnyy resurs] / Ofitsial'nyy sayt Ministerstva finansov RF – URL: http://www.minfin.ru/ru/document/?id_4=64713 (data obrashcheniya: 11.12.2015).
Federal'nyy zakon ot 24.11.2014 N 366-FZ «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» – URL: http://www.consultant.ru/document/cons_doc_LAW_171242/ (data obrashcheniya: 11.12.2015).
«Nalogovyy manevr»: osnovnye parametry i otsenka posledstviy [Elektronnyy resurs] / Ofitsial'nyy sayt auditorsko-konsaltingovoy kompanii EY — URL: http://www.ey.com/Publication/vwLUAssets/EY-oil-and-gas-tax-alert-december-2014/$FILE/EY-oil-and-gas-tax-alert-december-2014.pdf (data obrashcheniya: 11.12.2015).
Konsolidirovannaya finansovaya otchetnost' OAO «NK «Rosneft'» po mezhdunarodnym standartam. Ofitsial'nyy sayt OAO «NK«Rosneft'» [Elektronnyy resurs] – URL: http://www.rosneft.ru/attach/0/12/91/MDA_RUS_2Q_2015.pdf (data obrashcheniya: 11.12.2015).
Tordo S. Fiscal Systems for Hydrocarbons: Design Issues / World Bank Working Paper 123/2007. Washington, D.C.: World Bank – 2007– P. 41.
Kashirina M.V. Aktual'nye voprosy nalogooblozheniya neftyanogo sektora v Rossii [Tekst] // Innovatsii i investitsii. – 2015 g. – ¹ 4.
Nalog na finansovyy rezul'tat: l'goty vmesto stimulov k razvitiyu. [Elektronnyy resurs] / Ofitsial'nyy sayt Ministerstva finansov RF – URL: http://minfin.ru/ru/press-center/?id_4=33117&area_id=4&page_id=2119&popup=Y#ixzz3t6LD2dfA (data obrashcheniya: 11.12.2015).
Panskov V.G., Krylova O.V. Nalogovye aspekty osvoeniya neftegazovykh resursov kontinental'nogo shel'fa Rossii // Nalogovyy vestnik. – 2008 g., – ¹ 11.
L'vova O.A. Balans interesov gosudarstva i biznesa v sovremennykh sistemakh nalogooblozheniya neftyanogo sektora [Tekst] // Gosudarstvennoe upravlenie. Elektronnyy vestnik. – 2015 g. – ¹ 50. – S. 65-88

References (transliteration):
Proekt Osnovnykh napravleniy byudzhetnoy politiki na 2016 god i na planovyy period 2017 i 2018 godov. [Elektronnyy resurs] / Ofitsial'nyy sayt Ministerstva finansov RF – URL: http://www.minfin.ru/ru/document/?id_4=64713 (data obrashcheniya: 11.12.2015).
Federal'nyy zakon ot 24.11.2014 N 366-FZ «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» – URL: http://www.consultant.ru/document/cons_doc_LAW_171242/ (data obrashcheniya: 11.12.2015).
«Nalogovyy manevr»: osnovnye parametry i otsenka posledstviy [Elektronnyy resurs] / Ofitsial'nyy sayt auditorsko-konsaltingovoy kompanii EY — URL: http://www.ey.com/Publication/vwLUAssets/EY-oil-and-gas-tax-alert-december-2014/$FILE/EY-oil-and-gas-tax-alert-december-2014.pdf (data obrashcheniya: 11.12.2015).
Konsolidirovannaya finansovaya otchetnost' OAO «NK «Rosneft'» po mezhdunarodnym standartam. Ofitsial'nyy sayt OAO «NK«Rosneft'» [Elektronnyy resurs] – URL: http://www.rosneft.ru/attach/0/12/91/MDA_RUS_2Q_2015.pdf (data obrashcheniya: 11.12.2015).
Tordo S. Fiscal Systems for Hydrocarbons: Design Issues / World Bank Working Paper 123/2007. Washington, D.C.: World Bank – 2007– P. 41.
Kashirina M.V. Aktual'nye voprosy nalogooblozheniya neftyanogo sektora v Rossii [Tekst] // Innovatsii i investitsii. – 2015 g. – ¹ 4.
Nalog na finansovyy rezul'tat: l'goty vmesto stimulov k razvitiyu. [Elektronnyy resurs] / Ofitsial'nyy sayt Ministerstva finansov RF – URL: http://minfin.ru/ru/press-center/?id_4=33117&area_id=4&page_id=2119&popup=Y#ixzz3t6LD2dfA (data obrashcheniya: 11.12.2015).
Panskov V.G., Krylova O.V. Nalogovye aspekty osvoeniya neftegazovykh resursov kontinental'nogo shel'fa Rossii // Nalogovyy vestnik. – 2008 g., – ¹ 11.
L'vova O.A. Balans interesov gosudarstva i biznesa v sovremennykh sistemakh nalogooblozheniya neftyanogo sektora [Tekst] // Gosudarstvennoe upravlenie. Elektronnyy vestnik. – 2015 g. – ¹ 50. – S. 65-88

Abstract: The subject of the study. Because the primary of the leading sectors of the economy is the oil industry, the mineral extraction tax is one of the main sources of replenishment of the Russian Federation budget. Minor changes in oil prices on the international market have a tremendous impact on the state Russian Federation budget, the problem of replenishment of budget has been particularly relevant lately. The mineral extraction tax has proved its fiscal orientation, while its regulatory function receded into the background, thus accumulating a lot of problems in the field of oil production. The authors of the article analyze alternative methods of taxation in the oil industry in Russia in order to improve it in modern terms. Methodology. By using the systems approach and statistical methods, the authors of the article analyze the current state of the mineral extraction tax and conduct a comparative analysis of alternative methods of taxation of oil production in Russia. The novelty of the study. Conclusions. The article reveals the shortcomings of the mineral extraction tax and considers alternative methods of taxation in the oil industry in Russia. The conclusions on the impact of sanctions against Russia are made. The hypothesis of the article is to assess the effectiveness of the taxation system for the oil industry, particularly, the role of the added revenue tax.

Keywords: technology, investment, oil production, state budget, added revenue tax, mineral extraction tax, tax efficiency, sanctions, raw materials, tax maneuver

References:
Avtushko-Sikorskiy A. Neftedobycha v RF: perspektivy spada // Nashe mnenie. Ekspertnoe soobshchestvo Belarusi. 04.12.2014. URL: http://nmnby.eu/news/analytics/5653.html.
Edinaya mezhvedomstvennaya informatsionno-statisticheskaya sistema. URL: http://fedstat.ru/indicator/data.do?id=37156 .
Zakonoproekt naloga na dopolnitel'nyy dokhod ot dobychi uglevodorodov ¹ 342373-3.
Kakaya sebestoimost' dobychi nefti v Rossii? // Russkoe Agentstvo Novostey. 02 avgusta 2014 g. URL: http://ru-an.info/novosti/kakaya-sebestoimost'-dobychi-nefti-v-rossii/
Korobkov T.T. Effektivnost' neftedobychi segodnya zavisit ot primeneniya innovatsionnykh tekhnologiy // FederalPress. 2013. ¹ 8. S.5355.
Korytina E. Neft' po 3 dollara // RBK. Ezhednevnaya delovaya gazeta. 01.11.2010. URL: http://rbcdaily.ru/industry/562949979132125
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov.
Pavlinova O.V. Analiz al'ternativnykh mekhanizmov iz'yatiya prirodnoy renty v neftyanoy otrasli zarubezhnykh stran // Finansovaya analitika: problemy i resheniya. 2014. ¹ 20 (206). S.48-57.
Ponkratov V.V. Otsenka tselesoobraznosti primeneniya naloga na dopolnitel'nyy dokhod ot dobychi uglevodorodnogo syr'ya v Rossiyskoy Federatsii // Vestnik Omskogo universiteta. Seriya «Ekonomika». 2013. ¹ 2. S.178-182.
Rosneft'. Ofitsial'nyy sayt. URL: http://www.rosneft.ru
Rossiyskaya neft': posledstviya sanktsiy // Neftegazovaya vertikal'. Natsional'nyy otraslevoy zhurnal. 2014, 06 oktyabrya. URL: http://ngv.ru>upload/medialibrary/b96
Faktory stoimosti nefti – Torgovlya aktsiyami. URL: http:// micextrader.ru›neft/391.html
Khaytun A. Rossiya na energeticheskom rynke Evropy // Open Economy. Opec.ru. Ekspertnyy sayt Vysshey shkoly ekonomiki. 14.09.09. URL: http://www.opec.ru/1140937.html
Ekonomicheskie sanktsii protiv Rossii: prichiny, analiz, spiski, posledstviya // Informatsionnyy tsentr mirovoy ekonomiki. 2014, 5 avgusta. URL: http://weic.info/ekonomicheskie_stati/ekonomicheskie_sankcii_protiv_rossii_rf_prichiny_analiz_spiski_posledstviia
Yandeks. Novosti. Dinamika tsen na Neft' Brent (ICE.Brent), USD/barrel'. URL: http://news.yandex.ru/quotes/1006.html
Afteshok. Informatsionnyy tsentr 10.01.2015. URL: http://aftershock.su/?q=node/279966

References (transliteration):
Avtushko-Sikorskiy A. Neftedobycha v RF: perspektivy spada // Nashe mnenie. Ekspertnoe soobshchestvo Belarusi. 04.12.2014. URL: http://nmnby.eu/news/analytics/5653.html.
Edinaya mezhvedomstvennaya informatsionno-statisticheskaya sistema. URL: http://fedstat.ru/indicator/data.do?id=37156 .
Zakonoproekt naloga na dopolnitel'nyy dokhod ot dobychi uglevodorodov ¹ 342373-3.
Kakaya sebestoimost' dobychi nefti v Rossii? // Russkoe Agentstvo Novostey. 02 avgusta 2014 g. URL: http://ru-an.info/novosti/kakaya-sebestoimost'-dobychi-nefti-v-rossii/
Korobkov T.T. Effektivnost' neftedobychi segodnya zavisit ot primeneniya innovatsionnykh tekhnologiy // FederalPress. 2013. ¹ 8. S.5355.
Korytina E. Neft' po 3 dollara // RBK. Ezhednevnaya delovaya gazeta. 01.11.2010. URL: http://rbcdaily.ru/industry/562949979132125
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov.
Pavlinova O.V. Analiz al'ternativnykh mekhanizmov iz'yatiya prirodnoy renty v neftyanoy otrasli zarubezhnykh stran // Finansovaya analitika: problemy i resheniya. 2014. ¹ 20 (206). S.48-57.
Ponkratov V.V. Otsenka tselesoobraznosti primeneniya naloga na dopolnitel'nyy dokhod ot dobychi uglevodorodnogo syr'ya v Rossiyskoy Federatsii // Vestnik Omskogo universiteta. Seriya «Ekonomika». 2013. ¹ 2. S.178-182.
Rosneft'. Ofitsial'nyy sayt. URL: http://www.rosneft.ru
Rossiyskaya neft': posledstviya sanktsiy // Neftegazovaya vertikal'. Natsional'nyy otraslevoy zhurnal. 2014, 06 oktyabrya. URL: http://ngv.ru>upload/medialibrary/b96
Faktory stoimosti nefti – Torgovlya aktsiyami. URL: http:// micextrader.ru›neft/391.html
Khaytun A. Rossiya na energeticheskom rynke Evropy // Open Economy. Opec.ru. Ekspertnyy sayt Vysshey shkoly ekonomiki. 14.09.09. URL: http://www.opec.ru/1140937.html
Ekonomicheskie sanktsii protiv Rossii: prichiny, analiz, spiski, posledstviya // Informatsionnyy tsentr mirovoy ekonomiki. 2014, 5 avgusta. URL: http://weic.info/ekonomicheskie_stati/ekonomicheskie_sankcii_protiv_rossii_rf_prichiny_analiz_spiski_posledstviia
Yandeks. Novosti. Dinamika tsen na Neft' Brent (ICE.Brent), USD/barrel'. URL: http://news.yandex.ru/quotes/1006.html
Afteshok. Informatsionnyy tsentr 10.01.2015. URL: http://aftershock.su/?q=node/279966

Abstract: The subject of the research is the economic relations arising in the course of taxation of mineral resources in the Russian Federation. The object of the research is the tax on the extraction of minerals as well as peculiarities of its calculation and payment to the federal budget. It should be noted that the use of natural resources in Russia creates an objective need for effective assessment of taxes on natural resources payable by natural resource users to the government which in most cases is the owner of resources and bears the burden of restoration environmental assets. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the Russian Federation Government resolutions, materials of scientific conferences. The authors have used the abstract logical, monographical, statistical-economical and other methods of economic research. The main contribution of the authors is their proposed method of effective planning and forecasting of revenues from the tax on mineral extraction in the short term (considering the low world prices for raw materials) and guarantee of the attraction of investments in the mining sector of the economy to the federal budget of the Russian Federation in the long term. Thus, in the authors' opinion, the government's anti-crisis measures are needed to ensure further tax revenues from tax under study.

Keywords: tax revenues, tax control, oil prices, oil and gas extraction, tax rate, tax burden, taxation, MET (mineral extraction tax), resource payments, federal budget

References:
Malkina M.Yu., Balakin R.V. Analiz modelirovaniya postupleniy naloga na dobavlennuyu stoimost' dlya regionov Rossiyskoy Federatsii// Finansy i kredit.2014¹23.S.18-28.
Zakon RF ot 21.02.1992 ¹ 2395-1 (red. ot 29.12.2014) "O nedrakh"
General'naya skhema razvitiya neftyanoy otrasli Rossiyskoy Federatsii na period do 2020 goda// http://gtlenergy.ru
Byudzhetnyy kodeks RF: federal'nyy zakon RF ot 31 iyulya 1998 g. ¹ 145-FZ ( v red. ot 23.07.2013 N 250-FZ) // Izdatel'stvo «Progress», 2013. – 172s.
Shuvalov E.B., Nalogi i nalogooblozhenie, uchebnoe posobie/ Moskovskaya finansovo-promyshlennaya akademiya – M., 2005 – 563s.
R. K. Shteynberg Osobennosti optimizatsii nalogovykh vyplat
pri osushchestvlenii dobychi nefti po
soglasheniyu o razdele produktsii // Nalogi i nalogooblozhenie. - 2012. - 2. - C. 25 - 32.
Pavlinova O.V. NDPI: sovremennoe sostoyanie i perspektivy razvitiya. // Nalogi i nalogooblozhenie. - 2014. - 12. - C. 1071 - 1080. DOI: 10.7256/1812-8688.2014.12.14011.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 124 - 137. DOI: 10.7256/1812-8688.2014.2.11187.
A.G. Kaz'min, I.V. Orobinskaya Otsenka sovremennogo sostoyaniya sistemy
nalogooblozheniya Voronezhskoy oblasti // Nalogi i nalogooblozhenie. - 2012. - 7. - C. 17 - 27.
Antonova E.V. Vybor metodiki opredeleniya nalogovoy
nagruzki i nalogovoe planirovanie
na predpriyatii // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 615 - 625. DOI: 10.7256/1812-8688.2013.8.8048.
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // Finansy i upravlenie. - 2012. - 1. - C. 156 - 211. URL: http://www.e-notabene.ru/flc/article_358.html
Aguzarova F.S. Rol' kosvennykh i pryamykh nalogov i sborov v formirovanii dokhodov byudzhetov byudzhetnoy sistemy Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 910 - 918. DOI: 10.7256/1812-8688.2014.10.13209.
Sugarova I.V. Nekotorye osobennosti formirovaniya dokhodnoy sostavlyayushchey federal'nogo byudzheta // Nalogi i nalogooblozhenie. - 2014. - 9. - C. 810 - 820. DOI: 10.7256/1812-8688.2014.9.13177.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy
nalogooblozheniya sel'skokhozyaystvennykh
predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie. - 2012. - 8. - C. 54 - 63.

References (transliteration):
Malkina M.Yu., Balakin R.V. Analiz modelirovaniya postupleniy naloga na dobavlennuyu stoimost' dlya regionov Rossiyskoy Federatsii// Finansy i kredit.2014¹23.S.18-28.
Zakon RF ot 21.02.1992 ¹ 2395-1 (red. ot 29.12.2014) "O nedrakh"
General'naya skhema razvitiya neftyanoy otrasli Rossiyskoy Federatsii na period do 2020 goda// http://gtlenergy.ru
Byudzhetnyy kodeks RF: federal'nyy zakon RF ot 31 iyulya 1998 g. ¹ 145-FZ ( v red. ot 23.07.2013 N 250-FZ) // Izdatel'stvo «Progress», 2013. – 172s.
Shuvalov E.B., Nalogi i nalogooblozhenie, uchebnoe posobie/ Moskovskaya finansovo-promyshlennaya akademiya – M., 2005 – 563s.
R. K. Shteynberg Osobennosti optimizatsii nalogovykh vyplat
pri osushchestvlenii dobychi nefti po
soglasheniyu o razdele produktsii // Nalogi i nalogooblozhenie. - 2012. - 2. - C. 25 - 32.
Pavlinova O.V. NDPI: sovremennoe sostoyanie i perspektivy razvitiya. // Nalogi i nalogooblozhenie. - 2014. - 12. - C. 1071 - 1080. DOI: 10.7256/1812-8688.2014.12.14011.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 124 - 137. DOI: 10.7256/1812-8688.2014.2.11187.
A.G. Kaz'min, I.V. Orobinskaya Otsenka sovremennogo sostoyaniya sistemy
nalogooblozheniya Voronezhskoy oblasti // Nalogi i nalogooblozhenie. - 2012. - 7. - C. 17 - 27.
Antonova E.V. Vybor metodiki opredeleniya nalogovoy
nagruzki i nalogovoe planirovanie
na predpriyatii // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 615 - 625. DOI: 10.7256/1812-8688.2013.8.8048.
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // Finansy i upravlenie. - 2012. - 1. - C. 156 - 211. URL: http://www.e-notabene.ru/flc/article_358.html
Aguzarova F.S. Rol' kosvennykh i pryamykh nalogov i sborov v formirovanii dokhodov byudzhetov byudzhetnoy sistemy Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 910 - 918. DOI: 10.7256/1812-8688.2014.10.13209.
Sugarova I.V. Nekotorye osobennosti formirovaniya dokhodnoy sostavlyayushchey federal'nogo byudzheta // Nalogi i nalogooblozhenie. - 2014. - 9. - C. 810 - 820. DOI: 10.7256/1812-8688.2014.9.13177.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy
nalogooblozheniya sel'skokhozyaystvennykh
predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie. - 2012. - 8. - C. 54 - 63.

Abstract: The subject of the research is the study of tax payments for the use of natural resources in the Russian Federation. Particular attention is given to defining the role of the tax on extraction of mineral resources, water tax, fees for the use of wildlife resources and the use of aquatic biological resources in the structure of revenues of the budget system of the Russian Federation. In the course of the analysis the authors have revealed the dynamic growth of revenues of these taxes and fees. The authors also prove that it is necessary to avoid the high dependence of taxes and fees for natural resources. When writing this article the authors have used the methods such as the research method, deductive and inductive methods, the methods of synthesis and analysis and the comparative method. The main conclusion of the research is that the federal tax on mining has been ranked among the direct taxes in terms of revenue. Furthermore, it is necessary to strengthen the role of water tax and charges for the use of wildlife resources and water resources. 

Keywords: gas, fees, water tax, tax on mineral extraction, oil, raw materials potential, water resources, minerals, natural resources, tax revenues

References:
Otchetnye dannye ob ispolnenii konsolidirovannogo byudzheta RF za 2012-2014 gody//roskazna.ru.
Danilova N.V. Problemy pravovogo regulirovaniya nalogooblozheniya dobychi podzemnykh vod // Finansy i upravlenie.-2014.-3.-C. 82-93. DOI: 10.7256/2409-7802.2014.3.13545. URL: http://www.e-notabene.ru/flc/article_13545.html
Komaeva L.E., Tokaeva S.K., Dzagoeva M.R. Indikatory urovnya adaptivnosti upravleniya promyshlennogo predpriyatiya//Ustoychivoe razvitie gornykh territoriy. 2013. ¹ 1. S. 85-89.
Tadtaeva V.V. Sovershenstvovanie otdel'nykh federal'nykh nalogov i sborov v Rossiyskoy Federatsii//Nalogi i nalogooblozhenie. 2014. ¹ 10. S. 894-900.
Balaeva D.A. Vozdeystvie investitsionnogo protsessa na vosproizvodstvennyy potentsial regiona (na primere Respubliki Severnaya Osetiya-Alaniya)//dissertatsiya na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk/Rostov-na-Donu, 1999.
Aguzarova F.S., Tatrova E.T. Vliyanie neftegazovykh dokhodov na formirovanie federal'nogo byudzheta Rossiyskoy Federatsii//Nalogi i nalogooblozhenie. 2013. ¹ 9. S. 643-653.
Aguzarova F.S. Znachenie neftegazovykh dokhodov v ekonomike Rossii//Teoreticheskaya i prikladnaya ekonomika. 2014. ¹ 3. S. 142-158.
Aguzarova L.A. Tendentsii institutsional'noy adaptatsii predprinimatel'skikh struktur//Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2009. ¹ 1. S. 11-15.
Aguzarova L.A. Institutsional'naya adaptatsiya predprinimatel'skikh struktur//dissertatsiya na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk/Severo-Osetinskiy gosudarstvennyy universitet im. K.L. Khetagurova. Vladikavkaz, 2002.
V.M. Zhuykov Pravovaya okhrana prirodnykh resursov —
vazhnoe napravlenie ekologicheskoy politiki // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya / Journal of foreighn legislation and comparative law. - 2012. - 1. - C. 44 - 49.
Anokhin S.A. Rol' organov pravoporyadka v obespechenii
ekologicheskoy bezopasnosti na territorii
Rossiyskoy Federatsii // Politseyskaya deyatel'nost'. - 2011. - 3. - C. 36 - 40.
Kuznetsova N.A. Administrativno-pravovoe regulirovanie okhrany okruzhayushchey sredy // Administrativnoe i munitsipal'noe pravo. - 2012. - 6. - C. 87 - 89.

References (transliteration):
Otchetnye dannye ob ispolnenii konsolidirovannogo byudzheta RF za 2012-2014 gody//roskazna.ru.
Danilova N.V. Problemy pravovogo regulirovaniya nalogooblozheniya dobychi podzemnykh vod // Finansy i upravlenie.-2014.-3.-C. 82-93. DOI: 10.7256/2409-7802.2014.3.13545. URL: http://www.e-notabene.ru/flc/article_13545.html
Komaeva L.E., Tokaeva S.K., Dzagoeva M.R. Indikatory urovnya adaptivnosti upravleniya promyshlennogo predpriyatiya//Ustoychivoe razvitie gornykh territoriy. 2013. ¹ 1. S. 85-89.
Tadtaeva V.V. Sovershenstvovanie otdel'nykh federal'nykh nalogov i sborov v Rossiyskoy Federatsii//Nalogi i nalogooblozhenie. 2014. ¹ 10. S. 894-900.
Balaeva D.A. Vozdeystvie investitsionnogo protsessa na vosproizvodstvennyy potentsial regiona (na primere Respubliki Severnaya Osetiya-Alaniya)//dissertatsiya na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk/Rostov-na-Donu, 1999.
Aguzarova F.S., Tatrova E.T. Vliyanie neftegazovykh dokhodov na formirovanie federal'nogo byudzheta Rossiyskoy Federatsii//Nalogi i nalogooblozhenie. 2013. ¹ 9. S. 643-653.
Aguzarova F.S. Znachenie neftegazovykh dokhodov v ekonomike Rossii//Teoreticheskaya i prikladnaya ekonomika. 2014. ¹ 3. S. 142-158.
Aguzarova L.A. Tendentsii institutsional'noy adaptatsii predprinimatel'skikh struktur//Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2009. ¹ 1. S. 11-15.
Aguzarova L.A. Institutsional'naya adaptatsiya predprinimatel'skikh struktur//dissertatsiya na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk/Severo-Osetinskiy gosudarstvennyy universitet im. K.L. Khetagurova. Vladikavkaz, 2002.
V.M. Zhuykov Pravovaya okhrana prirodnykh resursov —
vazhnoe napravlenie ekologicheskoy politiki // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya / Journal of foreighn legislation and comparative law. - 2012. - 1. - C. 44 - 49.
Anokhin S.A. Rol' organov pravoporyadka v obespechenii
ekologicheskoy bezopasnosti na territorii
Rossiyskoy Federatsii // Politseyskaya deyatel'nost'. - 2011. - 3. - C. 36 - 40.
Kuznetsova N.A. Administrativno-pravovoe regulirovanie okhrany okruzhayushchey sredy // Administrativnoe i munitsipal'noe pravo. - 2012. - 6. - C. 87 - 89.

Abstract: Transition to the neo industrial development requires building an effective system of waste processing and resource recycling. This would allow to change the quality of the economic growth and to encourage research and development and innovations as well as to overcome environmental constraints and to improve the quality of life of the population. One of the main elements of this system is the recycling of vehicle waste. The financial basis for the development of industry of auto recycling in provided through collection of car (vehicle) recycling fees in Russia. Funds from the proceeds are used to subsidize infrastructure projects and expenditures of private recycling companies. In this regard, the objective of the study was to assess the effects of fiscal regulation of recycling vehicle waste in Russia and to determine the main directions for its improvement during the transition to neo industrial development. The authors of the article compare the contribution of the automotive industry and the recycling industry in the EU and the Russian Federation economies. Based on the example of many years of experience in the development of autorecycling in the EU in accordance with the requirements of the Directive End of Life Vehicles Directive the authors examine the functional purpose of vehicle recycling fees. On the basis of the comparison of forecast and actual figures for the amount of subsidies of autorecycling and vehicle recycling fee accumulated in the federal budgets , the authors assess the effectiveness of the collection of vehicle recycling fees in Russia. According to the results of the study the authors have concluded that there is a gap between the theory and practice of collection of the vehicle recycling fee in Russia which is demonstrated by untypical for this payment protective and environmental functions during the operation of the car but not recycling. However, every year the gap between the volumes of incoming car vehicle fee and the amount of subsidies for car recycling is increasing which demonstrates the dysfunction of payment as an incentive for the development of vechicle recycling. In conclusion,  the authors offer the basic directions for improving the fiscal regulation  of the development of autorecycling in Russia emphasizing the need to ensure the conditions for neo industrialization.

Keywords: fiscal regulation, processing, vehicle recycling fee, neo-industrial development, recycling, vehicle, waste, utilization, tax, subsidy

References:
Stepanenko V.S. Pravovoe regulirovanie otvetstvennosti za ekologicheskie prestupleniya v sfere obrashcheniya s otkhodami. Rossiyskiy i mezhdunarodnyy opyt. // Pravo i politika.-2014.-11.-C. 1736-1744. DOI: 10.7256/1811-9018.2014.11.13201.
Sahlin, J., Ekvall, T., Bisaillon, M., Sundberg, J. Introduction of a waste incineration tax: Effects on the Swedish waste flows (2007) Resources, Conservation and Recycling, 51 (4), pp. 827-846. DOI: 10.1016/j.resconrec.2007.01.002
Korolev G.A. Osnovnye aspekty nalogovoy politiki Evropeyskogo Soyuza // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations.-2014.-2.-C. 313-317. DOI: 10.7256/2226-6305.2014.2.11558.
Schneider J., Karigl B., Neubauer C., Tesar M., Oliva J., Read B. End of life vehicles: Legal aspects, national practices and recommendations for future successful approach. Brussels, October 2010. Pages 74 http://ec.europa.eu/environment/waste/pdf/study/elv.pdf (konets zhizni avtomobiley)
Resource-efficient green economy and EU policies. EEA Report Luxembourg: Publications Office of the European Union (2014), rr. 107
The automobile industry pocketguide 2015/2016. European Automobile Manufacturers’ Association – ACEA (2015), rr. 76 http://www.acea.be/press-releases/article/new-automobile-industry-pocket-guide-launched
Treating Waste as a Resource for the EU Industry. Analysis of Various Waste Streams and the Competitiveness of their Client Industries. Final report. European Commission, DG Enterprise and Industry Rotterdam/Copenhagen (August 2013), rr. 125 http://edz.bib.uni-mannheim.de/daten/edz-h/gdb/13/waste-as-a-resource-ecsip_en_8213.pdf (lechenie otkhodov v kachestve resursa)
Fischer C., Lehner M. & McKinnon D-L. Overview of the use of landfill taxes in Europe. // European Topic Centre on Sustainable Consumption and Production-ETC/SCP working paper (April. 2012), pp. 96 (nalogi na otkhody)
Ex-post evaluation of certain waste stream Directives. Final report European Commission – DG Environment (18 April 2014) pp. 372 http://ec.europa.eu/environment/waste/pdf/target_review/Final%20Report%20Ex-Post.pdf (otsenka effektivnosti direktivy)
Finnveden, G., Bisaillon, M., Noring, M., Stenmarck, A., Sundberg, J., Sundqvist, J.-O., Tyskeng, S. Developing and evaluating new policy instruments for sustainable waste management (2012) International Journal of Environment and Sustainable Development, 11 (1), pp. 19-31. DOI: 10.1504/IJESD.2012.049140 (novye instrument)
Chiroleu-Assouline, M., Fodha, M. From regressive pollution taxes to progressive environmental tax reforms (2014) European Economic Review, 69, pp. 126-142. DOI: 10.1016/j.euroecorev.2013.12.006 (regressivnye nalogi na zagryaznenie okruzh sredy)
Revskiy D.A. Avtomobil' kak istochnik vtorichnogo syr'ya // Tverdye bytovye otkhody. – 2014. – ¹ 12. – S. 32-35.
Rodionov M.N. Mirovoy opyt avtoutilizatsii // Tverdye bytovye otkhody. – 2015. – ¹ 2 (104). – S. 36-39.
Utilizatsiya starykh avtomobiley v Shveytsarii // Tverdye bytovye otkhody. – 2015. – ¹ 5 (107). – S. 57-59.
Chang, N.-B. Economic and policy instrument analyses in support of the scrap tire recycling program in Taiwan (2008) Journal of Environmental Management, 86 (3), pp. 435-450. DOI: 10.1016/j.jenvman.2006.12.026
Petrov R.L., Sedugin V.I. Ekonomicheskie i ekologicheskie aspekty vtorichnoy pererabotki otsluzhivshikh avtomobiley v Evrope // Zhurnal avtomobil'nykh inzhenerov. – 2013. – ¹4 (81). – S.7-13
Muratkin G.V. O nekotorykh problemakh i osobennostyakh organizatsii sistemy retsiklinga mashin (prodolzhenie) // Remont, vosstanovlenie, modernizatsiya. 2013. ¹ 7. S. 03-08.
Petrov R.L. O mirovom opyte organizatsii natsional'nykh sistem avtoretsiklinga // Retsikling otkhodov. – 2008. – ¹ 5 (17). – S. 2-11
Mikhaylova N.V., Ustinov I.D. Perspektivy innovatsionnykh proektov v industrii retsiklinga // Innovatsii. – 2010. – ¹ 9. – S. 58-60.
Muratkin G.V. O nekotorykh problemakh i osobennostyakh organizatsii sistemy retsiklinga mashin // Remont, vosstanovlenie, modernizatsiya. – 2013. – ¹ 6. – S. 03-07.
Zaripov V.M. Krizis pravovogo regulirovaniya ekologicheskikh platezhey // Ekonomika. Nalogi. Pravo.– 2014.– ¹ 6. – S. 116-120.
Kadochnikov P.A., Ptashkina M.G. Spory Rossii v VTO: vozmozhnye argumenty v pol'zu progressivnosti utilizatsionnogo sbora // Rossiyskiy vneshneekonomicheskiy vestnik. – 2014. – ¹ 6. – S. 3-14.
Volod'kin P.P. Utilizatsiya otkhodov avtotransportnogo kompleksa // Uchenye zametki TOGU. 2013. T. 4. ¹ 4. S. 1514-1518. (fed tselevaya programma)
Gubanov S.S. Novaya industrializatsiya i sektor retsiklinga // Ekonomist. – 2014. – ¹12. – S.3-11
Stepanenko V.S. Ekologicheskaya politika v oblasti obrashcheniya
s otkhodami proizvodstva i potrebleniya
na federal'nom urovne i v sub'ektakh
Rossiyskoy Federatsii // Pravo i politika. - 2013. - 8. - C. 1076 - 1084. DOI: 10.7256/1811-9018.2013.8.9120.

References (transliteration):
Stepanenko V.S. Pravovoe regulirovanie otvetstvennosti za ekologicheskie prestupleniya v sfere obrashcheniya s otkhodami. Rossiyskiy i mezhdunarodnyy opyt. // Pravo i politika.-2014.-11.-C. 1736-1744. DOI: 10.7256/1811-9018.2014.11.13201.
Sahlin, J., Ekvall, T., Bisaillon, M., Sundberg, J. Introduction of a waste incineration tax: Effects on the Swedish waste flows (2007) Resources, Conservation and Recycling, 51 (4), pp. 827-846. DOI: 10.1016/j.resconrec.2007.01.002
Korolev G.A. Osnovnye aspekty nalogovoy politiki Evropeyskogo Soyuza // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations.-2014.-2.-C. 313-317. DOI: 10.7256/2226-6305.2014.2.11558.
Schneider J., Karigl B., Neubauer C., Tesar M., Oliva J., Read B. End of life vehicles: Legal aspects, national practices and recommendations for future successful approach. Brussels, October 2010. Pages 74 http://ec.europa.eu/environment/waste/pdf/study/elv.pdf (konets zhizni avtomobiley)
Resource-efficient green economy and EU policies. EEA Report Luxembourg: Publications Office of the European Union (2014), rr. 107
The automobile industry pocketguide 2015/2016. European Automobile Manufacturers’ Association – ACEA (2015), rr. 76 http://www.acea.be/press-releases/article/new-automobile-industry-pocket-guide-launched
Treating Waste as a Resource for the EU Industry. Analysis of Various Waste Streams and the Competitiveness of their Client Industries. Final report. European Commission, DG Enterprise and Industry Rotterdam/Copenhagen (August 2013), rr. 125 http://edz.bib.uni-mannheim.de/daten/edz-h/gdb/13/waste-as-a-resource-ecsip_en_8213.pdf (lechenie otkhodov v kachestve resursa)
Fischer C., Lehner M. & McKinnon D-L. Overview of the use of landfill taxes in Europe. // European Topic Centre on Sustainable Consumption and Production-ETC/SCP working paper (April. 2012), pp. 96 (nalogi na otkhody)
Ex-post evaluation of certain waste stream Directives. Final report European Commission – DG Environment (18 April 2014) pp. 372 http://ec.europa.eu/environment/waste/pdf/target_review/Final%20Report%20Ex-Post.pdf (otsenka effektivnosti direktivy)
Finnveden, G., Bisaillon, M., Noring, M., Stenmarck, A., Sundberg, J., Sundqvist, J.-O., Tyskeng, S. Developing and evaluating new policy instruments for sustainable waste management (2012) International Journal of Environment and Sustainable Development, 11 (1), pp. 19-31. DOI: 10.1504/IJESD.2012.049140 (novye instrument)
Chiroleu-Assouline, M., Fodha, M. From regressive pollution taxes to progressive environmental tax reforms (2014) European Economic Review, 69, pp. 126-142. DOI: 10.1016/j.euroecorev.2013.12.006 (regressivnye nalogi na zagryaznenie okruzh sredy)
Revskiy D.A. Avtomobil' kak istochnik vtorichnogo syr'ya // Tverdye bytovye otkhody. – 2014. – ¹ 12. – S. 32-35.
Rodionov M.N. Mirovoy opyt avtoutilizatsii // Tverdye bytovye otkhody. – 2015. – ¹ 2 (104). – S. 36-39.
Utilizatsiya starykh avtomobiley v Shveytsarii // Tverdye bytovye otkhody. – 2015. – ¹ 5 (107). – S. 57-59.
Chang, N.-B. Economic and policy instrument analyses in support of the scrap tire recycling program in Taiwan (2008) Journal of Environmental Management, 86 (3), pp. 435-450. DOI: 10.1016/j.jenvman.2006.12.026
Petrov R.L., Sedugin V.I. Ekonomicheskie i ekologicheskie aspekty vtorichnoy pererabotki otsluzhivshikh avtomobiley v Evrope // Zhurnal avtomobil'nykh inzhenerov. – 2013. – ¹4 (81). – S.7-13
Muratkin G.V. O nekotorykh problemakh i osobennostyakh organizatsii sistemy retsiklinga mashin (prodolzhenie) // Remont, vosstanovlenie, modernizatsiya. 2013. ¹ 7. S. 03-08.
Petrov R.L. O mirovom opyte organizatsii natsional'nykh sistem avtoretsiklinga // Retsikling otkhodov. – 2008. – ¹ 5 (17). – S. 2-11
Mikhaylova N.V., Ustinov I.D. Perspektivy innovatsionnykh proektov v industrii retsiklinga // Innovatsii. – 2010. – ¹ 9. – S. 58-60.
Muratkin G.V. O nekotorykh problemakh i osobennostyakh organizatsii sistemy retsiklinga mashin // Remont, vosstanovlenie, modernizatsiya. – 2013. – ¹ 6. – S. 03-07.
Zaripov V.M. Krizis pravovogo regulirovaniya ekologicheskikh platezhey // Ekonomika. Nalogi. Pravo.– 2014.– ¹ 6. – S. 116-120.
Kadochnikov P.A., Ptashkina M.G. Spory Rossii v VTO: vozmozhnye argumenty v pol'zu progressivnosti utilizatsionnogo sbora // Rossiyskiy vneshneekonomicheskiy vestnik. – 2014. – ¹ 6. – S. 3-14.
Volod'kin P.P. Utilizatsiya otkhodov avtotransportnogo kompleksa // Uchenye zametki TOGU. 2013. T. 4. ¹ 4. S. 1514-1518. (fed tselevaya programma)
Gubanov S.S. Novaya industrializatsiya i sektor retsiklinga // Ekonomist. – 2014. – ¹12. – S.3-11
Stepanenko V.S. Ekologicheskaya politika v oblasti obrashcheniya
s otkhodami proizvodstva i potrebleniya
na federal'nom urovne i v sub'ektakh
Rossiyskoy Federatsii // Pravo i politika. - 2013. - 8. - C. 1076 - 1084. DOI: 10.7256/1811-9018.2013.8.9120.

Abstract: The actually of the ecological problem is currently obvious. Today, governments of many countries orient on a new way of development of the economic system, trying to reduce the negative impact on the environment, colossal expenditures of natural resources and increase of social differences. The current aggravation of the ecological situation demands creation of new stimuli, strengthening of the infrastructure of the market and market mechanisms, promotion of a more rational expenditure of natural resources and more economical using of them. Thus, the subject analyzed in this article is ecological taxes as an instrument of the government’s tax policy. The authors stress the necessity of a revision of Russia’s legislation in the sphere of taxation in order to make it more ecology-oriented. They analyze the experience of several countries in using “green” taxes, compare the situation in the sphere of ecological taxation in Russia and several other countries, and substantiate the necessity of using ecological taxes in the Russian economy. In connection with this, the authors use such general and specific methods of analyzing economic phenomena as the inductive-deductive method, analysis, synthesis, the method of dialectical cognition, the method of comparison, analogy, generalization and modeling.  Basing of the results of their analysis, the authors suggest a number of measures, which, in their opinion, can improve the current situation – an adoption of a separate legislation act, aimed at securing the main principles of regulating the environment protection with the help of economic instruments; a legal fixation of mechanisms of regulating relations in the sphere of environment protection; using of reduced tariffs for “ecologically safe” producers, production, raw materials, etc., abolition of subsidies for “ecologically unsafe” regions of the country; introducing increased tariffs for producers who pollute the environment; optimization of the transport tax.

Keywords: tax on natural resources production, water tax, transport tax, ecological problem, "green" taxes, ecological tax, tax legislature, fee for pollution, ecologization of tax legislation, environment

References:
Broslavskiy L.I. Otvetstvennost' za okruzhayushchuyu sredu i vozmeshchenie ekologicheskogo vreda: zakony i realii Rossii, SShA i Evrosoyuza. Liability for Environment and Damages Compensation. Laws and Practices Russia, USA and European Union: Monografiya / L.I. Broslavskiy. – M.: Infra-M, 2014. – 229 s.
Deklaratsiya tysyacheletiya Organizatsii Ob'edinennykh Natsiy [Elektronnyy resurs] // Ofitsial'nyy sayt OON. – URL: http://www.un.org/ru/documents/decl_conv/declarations/summitdecl.shtml (Data obrashcheniya: 26.03.2015).
Kogda vvedut ekologicheskiy nalog? [Elektronnyy resurs] // Raschet: sayt dlya sovremennogo bukhgaltera. – URL: http://raschet.ru/articles/33/13995 (Data obrashcheniya: 27.02.2015).
Chistova N.A., Kozhanchikov O.I. Napravleniya sovershenstvovaniya transportnogo nalogooblozheniya // Nalogi i nalogooblozhenie.-2014.-4.-C. 355-366. DOI: 10.7256/1812-8688.2014.4.11716 (Data obrashcheniya: 26.03.2015).
Ekologicheskie nalogi [Elektronnyy resurs] // Vikipediya. – URL: https://ru.wikipedia.org/wiki/Ekologicheskie_nalogi (Data obrashcheniya: 27.02.2014).
Yalbulganov A.A. Ekologizatsiya rossiyskogo zakonodatel'stva o nalogakh i sborakh: k voprosu ob ekologicheskikh funktsiyakh nalogovogo prava // Reformy i pravo. – 2014. – ¹4. – S. 25-33.
KPMG Green Tax Index [Elektronnyy resurs] // KPMG International Cooperative. – URL: http://www.kpmg.com/global/en/issuesandinsights/articlespublications/green-tax/pages/default.aspx (Data obrashcheniya: 12.03.2015).
Boske B. Ekologizatsiya nalogovoy sistemy v Rossii. Ekonomika i okhrana prirody: problemy i puti ikh resheniya / B. Boske. – M.: Rossiyskiy universitet, 2001. – 116 s.

References (transliteration):
Broslavskiy L.I. Otvetstvennost' za okruzhayushchuyu sredu i vozmeshchenie ekologicheskogo vreda: zakony i realii Rossii, SShA i Evrosoyuza. Liability for Environment and Damages Compensation. Laws and Practices Russia, USA and European Union: Monografiya / L.I. Broslavskiy. – M.: Infra-M, 2014. – 229 s.
Deklaratsiya tysyacheletiya Organizatsii Ob'edinennykh Natsiy [Elektronnyy resurs] // Ofitsial'nyy sayt OON. – URL: http://www.un.org/ru/documents/decl_conv/declarations/summitdecl.shtml (Data obrashcheniya: 26.03.2015).
Kogda vvedut ekologicheskiy nalog? [Elektronnyy resurs] // Raschet: sayt dlya sovremennogo bukhgaltera. – URL: http://raschet.ru/articles/33/13995 (Data obrashcheniya: 27.02.2015).
Chistova N.A., Kozhanchikov O.I. Napravleniya sovershenstvovaniya transportnogo nalogooblozheniya // Nalogi i nalogooblozhenie.-2014.-4.-C. 355-366. DOI: 10.7256/1812-8688.2014.4.11716 (Data obrashcheniya: 26.03.2015).
Ekologicheskie nalogi [Elektronnyy resurs] // Vikipediya. – URL: https://ru.wikipedia.org/wiki/Ekologicheskie_nalogi (Data obrashcheniya: 27.02.2014).
Yalbulganov A.A. Ekologizatsiya rossiyskogo zakonodatel'stva o nalogakh i sborakh: k voprosu ob ekologicheskikh funktsiyakh nalogovogo prava // Reformy i pravo. – 2014. – ¹4. – S. 25-33.
KPMG Green Tax Index [Elektronnyy resurs] // KPMG International Cooperative. – URL: http://www.kpmg.com/global/en/issuesandinsights/articlespublications/green-tax/pages/default.aspx (Data obrashcheniya: 12.03.2015).
Boske B. Ekologizatsiya nalogovoy sistemy v Rossii. Ekonomika i okhrana prirody: problemy i puti ikh resheniya / B. Boske. – M.: Rossiyskiy universitet, 2001. – 116 s.

Abstract: The article describes the priorities of investing in Russia’s oil industry and the financial possibilities of implementation of oil projects in the conditions of the current tax system, the decline of oil prices, the decline of the ruble’s exchange value and sectoral sanctions. The need for tax credits in the oil industry is viewed in connection with the main segments of the industry – exploration of oil deposits and production and refining of oil, as well as in connection with changes in the geography of production, the practicability of capital investments in large, medium-sized and small oil business and the opportunities of the development of the industry through its organic and non-organic growth. Analysis of financial sources for the expansion of investment activities allows the author to highlight the capabilities and limitations of the own and borrowed capital, as well as direct and indirect participation of the state in the financing of oil industry. The investments’ potential of the oil industry and its risks are estimated for the industry at large and in the context of the largest Russian companies in comparison with leading foreign companies. On the basis of this analysis, the author suggests some measures for the development of the investments’ potential. The author comes to the conclusion that the companies’ crisis management programs should be based on re-estimation of their investment portfolio: there should be a reduction of the share of expensive scavenger oil projects and an increase of the share of less costly energy efficiency projects. Besides, companies should also implement some measures for cutting down operational, investment and financial expenses and improve the efficiency of production. In its turn, the government should take decisive steps toward the new tax regime, which should provide an increase of correlation between the financial results and taxation and stimulate the reclamation of new oil deposits and advanced refining of oil. These new tax regulations should enable oil companies to make plans for the future.

Keywords: financing of oil projects, investment potential, investing activity, the demand in investments, revenues of oil companies, tax stimulation of investments, taxation of oil industry, structure of capital, investment climate, tax privileges

References:
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F.Vorob'ev. Bol'shoe budushchee dlya maloy nefti? // Neft' Rossii. URL: http://www.neftrossii.ru/content/bolshoe-budushchee-dlya-maloy-nefti
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Suslina A. Slozhnosti v dostizhenii byudzheta-2015. Internet-resurs: Vedomosti.ru. http://www.vedomosti.ru/opinion/news/33685121/sdelat-nevozmozhnoe . 22.09.2014
Sannikova K. Investitsii v geologorazvedku: region zhdut novye otkrytiya. Internet-gazeta «Vslukh.ru»: http://www.vsluh.ru/news/oilgas/284719

References (transliteration):
Burenina I.V. Rol' neftyanoy promyshlennosti v energeticheskoy strategii Rossii //Neftegazovoe delo. – 2011.-¹ 6. – S.174-187. URL: http://ogbus.ru/authors/Burenina/Burenina_2.pdf
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Konsolidirovannaya finansovaya otchetnost' OAO «Rosneft'», 31 dekabrya 2013 goda
Konsolidirovannaya finansovaya otchetnost' OAO «Lukoyl», 31 dekabrya 2013 goda
Konsolidirovannaya finansovaya otchetnost' OAO «Gazprom Neft'», 31 dekabrya 2013 goda
Konsolidirovannaya finansovaya otchetnost' OAO «Tatneft'», 31 dekabrya 2013 goda
Konsolidirovannaya finansovaya otchetnost' OAO «Bashneft'», 31 dekabrya 2013 goda
Shell Annual Report and Form 20-F 2013
VR Annual Report on Form 20-F 2013
Statoil Annual Report and Form 20-F, 2013
Exxon Mobil 2013 Financial Statements
Minprirody namereno pereraspredelit' finansirovanie nefterazvedki. Internet-resurs: http://ogjrussia.com/news/view/news-494
Proekt Energeticheskoy strategii Rossiyskoy Federatsii na period do 2035 goda. /Federal'noe gosudarstvennoe byudzhetnoe uchrezhdenie nauki «Institut energeticheskikh issledovaniy Rossiyskoy akademii nauk» (INEI RAN), ZAO «Globalizatsiya i Ustoychivoe razvitie, Institut Energeticheskoy Strategii (ZAO GU IES). –M.: 2014.
Terekhova E.V. Nekotorye problemy mineral'no-syr'evogo kompleksa i puti ikh resheniya (Finansovo-pravovaya kharakteristika investitsionnoy modeli) // Finansovoe pravo i upravlenie.-2014.-4.-C. 245-255. DOI: 10.7256/2310-0508.2014.4.14536.
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http://www.vedomosti.ru/companies/news/27729591/investicii-v-neftyanuyu-otrasl-na-vostoke-rossii-mogut
Suslina A. Slozhnosti v dostizhenii byudzheta-2015. Internet-resurs: Vedomosti.ru. http://www.vedomosti.ru/opinion/news/33685121/sdelat-nevozmozhnoe . 22.09.2014
Sannikova K. Investitsii v geologorazvedku: region zhdut novye otkrytiya. Internet-gazeta «Vslukh.ru»: http://www.vsluh.ru/news/oilgas/284719

Abstract: Since Russia has a resource based economy the tax on mineral extraction is one of the main sources of replenishment the budget of the Russian Federation. Minor changes in oil prices on the global market have a tremendous impact on the state budget of the Russian Federation. Thus, the problem of replenishment of the budget is becoming particularly important. So far the MET function was mostly of fiscal nature, its regulatory function went into the background, thus accumulating a lot of problems in the field of oil production. The article reveals the shortcomings of the tax on mineral extraction in Russia and discusses ways to improve it in current conditions. The study applies a systematic approach and statistical methods to evaluate the current state of the tax on the extraction of minerals as well as challenges and prospects for its future development. It draws conclusions on the quality of the RF tax policy in the field of taxation of oil production. The study reviews changes in the current legislation. Currently, there is an annual increase in absolute revenues from the mineral extraction tax to the federal budget and the growth of the share of tax in the structure of the budget. However, despite the positive dynamics of MET, the shortcomings of the existing taxation system in the oil production sector negatively affect the status and development of the oil industry.

Keywords: budget revenues, oil, mineral extraction tax (MET), tax burden, rent component, benefits, raw materials, investment, technology, tax maneuver.

References:
Azarova A.I. Problemy nalogooblozheniya i finansovye rezul'taty neftegazovogo predpriyatiya. Problemy ucheta i finansov ¹ 4. 2011. S.57-66.
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Davydov I.P. Formirovanie modeli rentnogo nalogooblozheniya neftedobychi v Rossii. Dissertatsiya. 2010.s.95-96.
Kartovneko I.V. Dinamika nalogooblozheniya neftedobychi v sovremennoy Rossii. Finansy i kredit ¹ 8(344). 2009. S.71-77.
Kimel'man S., Andryushin S. Makroekonomicheskaya politika. Problemy neftegazovoy orientatsii ekonomiki Rossii. Voprosy ekonomiki ¹ 4. 2006. S.53-66.
Malkina M.Yu., Pavlinova O.V. Issledovanie faktorov, vliyayushchikh na postupleniya naloga na dobychu poleznykh iskopaemykh ot neftedobychi v regionakh Rossiyskoy Federatsii. Finansy i kredit ¹ 35 (611) sentyabr' 2014. S.34-46.
Nalogovyy kodeks RF. Chast' 2. (v redaktsii Federal'nogo zakona ¹ 109-FZ ot 05.05.2014g.).
Novoselov A.L. Ekonomika prirodopol'zovaniya. 2012. S.240.
Ognev I.A. Chernye gody chernogo zolota. EKO. Vserossiyskiy ekonomicheskiy zhurnal ¹ 5. 2009. S.93-111.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov.
Pavlinova O.V. Analiz al'ternativnykh mekhanizmov iz'yatiya prirodnoy renty v neftedobyvayushchey otrasli zarubezhnykh stran. Finansovaya analitika ¹ 20 (206) may 2014. S.48-58.
Ruderman Ya.L. Nalogooblozhenie v neftepererabotke: sumbur vmesto muzyki. EKO. Vserossiyskiy ekonomicheskiy zhurnal ¹ 8. 2012. S.25-39.
Smirnov A.A. Nalogovye osobennosti neftedobychi v Rossii: tekushchaya situatsiya i gryadushchie izmeneniya. Ernst end Yang (SNG) B.V. 2013.
Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. Ofitsial'nyy sayt. URL: http://www.nalog.ru/.
Federal'naya sluzhba gosudarstvennoy statistiki Rossiyskoy Federatsii. Ofitsial'nyy sayt. URL: http://www.gks.ru/.
Shteynberg R.K. Sovershenstvovanie nalogooblozheniya neftegazovogo kompleksa Rossii. Avtoreferat dissertatsii. 2012. S.4.
Yarullin R.R., Khanov F.G. Sovershenstvovanie nalogooblozheniya predpriyatiy neftedobyvayushchey otrasli. Vestnik OGU ¹ 80. Yanvar' 2008. S.109-116.

References (transliteration):
Azarova A.I. Problemy nalogooblozheniya i finansovye rezul'taty neftegazovogo predpriyatiya. Problemy ucheta i finansov ¹ 4. 2011. S.57-66.
Vinogradova A.V. Teoreticheskie aspekty formirovaniya i raspredeleniya prirodnoy renty. Dissertatsiya. 2008. S.28-35.
Davydov I.P. Formirovanie modeli rentnogo nalogooblozheniya neftedobychi v Rossii. Dissertatsiya. 2010.s.95-96.
Kartovneko I.V. Dinamika nalogooblozheniya neftedobychi v sovremennoy Rossii. Finansy i kredit ¹ 8(344). 2009. S.71-77.
Kimel'man S., Andryushin S. Makroekonomicheskaya politika. Problemy neftegazovoy orientatsii ekonomiki Rossii. Voprosy ekonomiki ¹ 4. 2006. S.53-66.
Malkina M.Yu., Pavlinova O.V. Issledovanie faktorov, vliyayushchikh na postupleniya naloga na dobychu poleznykh iskopaemykh ot neftedobychi v regionakh Rossiyskoy Federatsii. Finansy i kredit ¹ 35 (611) sentyabr' 2014. S.34-46.
Nalogovyy kodeks RF. Chast' 2. (v redaktsii Federal'nogo zakona ¹ 109-FZ ot 05.05.2014g.).
Novoselov A.L. Ekonomika prirodopol'zovaniya. 2012. S.240.
Ognev I.A. Chernye gody chernogo zolota. EKO. Vserossiyskiy ekonomicheskiy zhurnal ¹ 5. 2009. S.93-111.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov.
Pavlinova O.V. Analiz al'ternativnykh mekhanizmov iz'yatiya prirodnoy renty v neftedobyvayushchey otrasli zarubezhnykh stran. Finansovaya analitika ¹ 20 (206) may 2014. S.48-58.
Ruderman Ya.L. Nalogooblozhenie v neftepererabotke: sumbur vmesto muzyki. EKO. Vserossiyskiy ekonomicheskiy zhurnal ¹ 8. 2012. S.25-39.
Smirnov A.A. Nalogovye osobennosti neftedobychi v Rossii: tekushchaya situatsiya i gryadushchie izmeneniya. Ernst end Yang (SNG) B.V. 2013.
Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. Ofitsial'nyy sayt. URL: http://www.nalog.ru/.
Federal'naya sluzhba gosudarstvennoy statistiki Rossiyskoy Federatsii. Ofitsial'nyy sayt. URL: http://www.gks.ru/.
Shteynberg R.K. Sovershenstvovanie nalogooblozheniya neftegazovogo kompleksa Rossii. Avtoreferat dissertatsii. 2012. S.4.
Yarullin R.R., Khanov F.G. Sovershenstvovanie nalogooblozheniya predpriyatiy neftedobyvayushchey otrasli. Vestnik OGU ¹ 80. Yanvar' 2008. S.109-116.

Abstract: Water biological resources are an important element of natural resources of Russia. Economic use of water biological resources involves a system of calculations between users and the state which on one hand is the owner of these resources, and on the other hand, bears the main burden of expenses on restoration of natural potential in the territory of Russia. In this regard, the present article is devoted to collection levies for using objects of water biological resources. The author of the article emphasizes the need to make necessary additions to the Tax code of the Russian Federation and Fishery Regulations for the Northern fishing basin set forth by the order No. 13. of the Russian Federal Fisheries Agency dated January 16, 2009. At the present time the Ministry of Agriculture of the Russian Federation together with the Russian Federal Fisheries Agency and other federal executive authorities studies a question of definition of a rate of levy for using the aforesaid water biological resource on the basis of the industrial quota ‘opilio crab’ in the Barents Sea established for 2014 (998.91 tons). Also the Government of the Russian Federation submitted for consideration the draft federal law “On modification of Article 333.3 of Part second of the Tax code” that includes an addition to the section ‘The Northern Basin (the White Sea, Internal Sea Waters, the Territorial Sea, the Exclusive Economic Zone of the Russian Federation and the Continental Shelf of the Russian Federation in the Laptev Sea, the Kara Sea and the Barents Sea and the Region of Svalbard Archipelago)’ establishing a levy for the opilio crab at the rate of 35 000 rubles. The Russian Federal Fisheries Agency finds it possible to agree on the presented project without remarks. Acceptance of the offered rate of levy would allow to carry out auctions on sale of shares of quotas for catching opilio crab. Thus the additional income of the budget of the Russian Federation would make about 400 million rubles.

Keywords: financial arrangements, rate, levy, government, water biological resources, using, availability for a price, opilio crab, Far Eastern Basin, Northern Basin.

References:
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 12 avgusta 2008 goda ¹ 602 «Ob utverzhdenii pravil provedeniya auktsionov po prodazhe prava na zaklyuchenie dogovora o zakreplenii doley kvot dobychi (vylova) vodnykh biologicheskikh resursov i (ili) dogovora pol'zovaniya vodnymi biologicheskimi resursami»: Sobr. zakonodatel'stva Ros. Federatsii, 2008.-¹ 33, st. 3864.
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References (transliteration):
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 12 avgusta 2008 goda ¹ 602 «Ob utverzhdenii pravil provedeniya auktsionov po prodazhe prava na zaklyuchenie dogovora o zakreplenii doley kvot dobychi (vylova) vodnykh biologicheskikh resursov i (ili) dogovora pol'zovaniya vodnymi biologicheskimi resursami»: Sobr. zakonodatel'stva Ros. Federatsii, 2008.-¹ 33, st. 3864.
Prikaz Rosrybolovstva ot 16 yanvarya 2009 goda ¹ 13 «Ob utverzhdenii Pravil rybolovstva dlya Severnogo rybokhozyaystvennogo basseyna: Rossiyskaya gazeta.-¹ 31, 2009.
Federal'nyy zakon ot 20 dekabrya 2004 goda ¹ 166-FZ «O rybolovstve i sokhranenii vodnykh biologicheskikh resursov»: Sobr.zakonodatel'stva Ros. Federatsii, 2004.-¹ 52 (chast' 1), st. 5270.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyul. 1998 g. ¹ 146-FZ: prinyat Gos. Dumoy 16 iyul. 1998 g.: odobr. Sovetom Federatsii 17 iyul. 1998 g.// Ros. gaz. – 1998, – 8 avg.; Sobr. zakonodatel'stva Ros. Federatsii. – 1998. – ¹ 31, st. 3824. Chast' vtoraya ot 5 avg. 2000 g. ¹ 117-FZ: prinyat Gos. Dumoy 19 iyul. 2000 g.: odobr. Sovetom Federatsii 26 iyul. 2000 g.// Sobr. zakonodatel'stva Ros. Federatsii. – 2000. – ¹ 32, st. 3340; Parlam. Gaz. – 2000. – 10 avg., ¹ 151-152.
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Federal'nyy zakon ot 17 dekabrya 1998 goda ¹191-FZ «Ob isklyuchitel'noy ekonomicheskoy zone RF»: Sobr. zakonodatel'stva Ros. Federatsii.-1998.-¹ 51, st. 6273.
Federal'nyy zakon ot 24 aprelya 1995 goda ¹ 52-FZ «O zhivotnom mire»: Sobr. zakonodatel'stva Ros. Federatsii.-1995.-¹ 17, st. 1462.
Federal'nyy zakon ot 30 noyabrya 1995 goda ¹ 187-FZ «O kontinental'nom shel'fe RF»: Sobr. Zakonodatel'stva Ros. Federatsii.-1995.-¹ 49, st. 4694.
Federal'nyy zakon ot 31 iyulya 1998 goda ¹ 155-FZ «O vnutrennikh morskikh vodakh, territorial'nom more i prilezhashchey zone RF»: Sobr. zakonodatel'stva Ros. Federatsii.-1998.-¹ 31, st. 3833.
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 20 noyabrya 2003 goda ¹ 704 «O kvotakh na vylov (dobychu) vodnykh biologicheskikh resursov»: Sobr. zakonodatel'stva Ros. Federatsii.-2003.-¹ 47, st. 4553.
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Abstract: The object of the present research article is the methods used for evaluating tax burden of economic entities in the sphere of gas supply as well as the tax burden in the economic sector where the fuel gas is being produced and distributed. The technical approach to evaluating tax burden of gas supply companies that means plain calculation of the ratio of the total tax amount to be paid to the budget to the total revenue does not provide any additional information except for accounting results. The purpose of the present article is to create and substantiate the method of objective estimation of tax burden of gas supply companies. Research methodology used in the article includes the following methods: deduction, induction, synthesis, analysis, comparison, generalization and mathematical modeling. Conclusion: objective estimation of tax burden of legal entities in the sphere of gas supply involves determination of the severity of fiscal burden. In order to achieve the aforesaid goal, the author of the article had to solve a number of problems. Determination of the level of tax burden of a gas supply company implies evaluation of the influence of actions to perform obligations and realize taxpayers’ rights on the current and future financial status of an economic entity. In the algorithm used for determination of the severity of fiscal burden on gas supply companies, special role is given to identification of the degree of negative impact of tax relations on a taxpayer’s investing activity. To evaluate tax burden of an economic entity in the sphere of gas supply, it is also important to compare parameters of tax burden to the fiscal burden on the sector in general, on a particular constituent of the Russian Federation and individual gas supply c ompanies.

Keywords: gas supply, gasification, tax burden, investing activity, financial sustainability, Gross Regional Product, added value, proceeds, total revenue, effectiveness of production activity.

Contact information: Ansimova Evgenia Petrova, 680035, Russia, Khabarovsk, ul. Tikhookeanskaya 134

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Obshchedostupnye kriterii samostoyatel'noy otsenki riskov dlya nalogoplatel'shchikov, ispol'zuemye nalogovymi organami v protsesse otbora ob'ektov dlya provedeniya vyezdnykh nalogovykh proverok : prilozhenie ¹ 2 k Prikazu FNS Rossii ot 30.05.2007 ¹ MM-3-06/333@ : URL: http://www.nalog.ru (data obrashcheniya: 02.08.2013).
Aguzarova F.S., Tatrova E.T.. Vliyanie neftegazovykh dokhodov na formirovanie federal'nogo byudzheta Rossiyskoy Federatsii. // Nalogi i nalogooblozhenie.-2013.-¹ 9.-C. 643-653. DOI: .10.7256/1812-8688.2013.9.9591.
Pivanova A. V.. Sravnitel'naya kharakteristika pravovovogo regulirovaniya dobychi nefti i gaza na kontinental'nom shel'fe v federativnoy respublike brazilii i v rossiyskoy federatsii. // Trendy i upravlenie.-2013.-¹ 3.-C. 91-96. DOI: .10.7256/2307-9118.2013.3.6244.
O.S. Ivanov. Nalogooblozhenie neftyanoy i gazovoy otrasli RF i stran BRIKS (na primere Rossii, Brazilii i Kitaya). // Natsional'naya bezopasnost' / nota bene.-2013.-¹ 2.-C. 277-293. DOI: .10.7256/2073-8560.2013.02.7

References (transliteration):
Antonova E.V. Vybor metodiki opredeleniya nalogovoy nagruzki na predpriyatii // Nalogi i nalogooblozhenie.-2013.-5.-C. 350-363. DOI: 10.7256/1812-8688.2013.5.8770.
E. P. Ansimova Metodika otsenki nalogovykh riskov organizatsiy otrasli gazosnabzheniya // Nalogi i nalogooblozhenie.-2012.-3.-C. 58-65.
Antonova E.V. Vybor metodiki opredeleniya nalogovoy nagruzki i nalogovoe planirovanie na predpriyatii // Nalogi i nalogooblozhenie.-2013.-8.-C. 615-625. DOI: 10.7256/1812-8688.2013.8.8048.
E.P. Ansimova Metodika otsenki nalogovoy otdachi organizatsiy otrasli gazosnabzheniya // Nalogi i nalogooblozhenie.-2012.-8.-C. 8-19.
Khantaeva N. L. Teoreticheskie osnovy nalogooblozheniya. URL: http://knigi-uchebniki.com/nalogi-nagooblojenie_720/nalogovaya-nagruzka-raspredelenie.html (data obrashcheniya: 08.08.2013).
Chipurenko E.V. Nalogovaya nagruzka predpriyatiya: analiz, raschet, upravlenie. M. : Nalogovyy vestnik, 2008. 490 s.
Omskoblgaz : [sayt]. URL: http://www.e-disclosure.ru/portal/company.aspx?id=3903 (data obrashcheniya: 15.08.2013).
Maslova I. A. Infrastrukturnaya kontseptsiya obrazovaniya stoimosti i raspredeleniya dobavlennoy stoimosti po gruppam ekonomicheskikh sub'ektov // Finansy i kredit. 2006. ¹ 3. S. 46-54.
Lavrenchuk E. N. Nalogovyy analiz // Upravlenie ekonomicheskimi sistemami : setevoy zhurnal. 2011. URL: http://www.uecs.ru/uecs-25-252010/item/309-2011-03-25-09-54-14/ (data obrashcheniya: 29.08.2013).
Karaseva I. M., Revyakina M. A. Finansovyy menedzhment : ucheb. posob. M. : Omega-L, 2008. 335 s.
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Butov D. V. Nalogovaya nagruzka : raschet i zakonnoe snizhenie // Planovo-ekonomicheskiy otdel. 2011. ¹ 5. URL: http://www. profiz.ru/peo/5_2011/nalogovaia_nagruzka/ (data obrashcheniya: 06.08.2013).
Bocharova O. F. Problemy rossiyskoy praktiki primeneniya NDS v nalogooblozhenii dobavlennoy stoimosti // Nalogi i finansovoe pravo. 2012. ¹ 3. S. 250-255.
Bank V. R., Bank S. V., Taraskina A. V. Finansovyy analiz: ucheb. posob. M.: Prospekt, 2009. 352 s.
O naloge na imushchestvo organizatsiy : Zakon Omskoy oblasti ot 21.11.2003 ¹ 478-OZ : URL: http://base.consultant.ru/regbase/cgi/online.cgi?req=doc;base=RLAW148;n=69719 (data obrashcheniya: 10.05.2013).
Obshchedostupnye kriterii samostoyatel'noy otsenki riskov dlya nalogoplatel'shchikov, ispol'zuemye nalogovymi organami v protsesse otbora ob'ektov dlya provedeniya vyezdnykh nalogovykh proverok : prilozhenie ¹ 2 k Prikazu FNS Rossii ot 30.05.2007 ¹ MM-3-06/333@ : URL: http://www.nalog.ru (data obrashcheniya: 02.08.2013).
Aguzarova F.S., Tatrova E.T.. Vliyanie neftegazovykh dokhodov na formirovanie federal'nogo byudzheta Rossiyskoy Federatsii. // Nalogi i nalogooblozhenie.-2013.-¹ 9.-C. 643-653. DOI: .10.7256/1812-8688.2013.9.9591.
Pivanova A. V.. Sravnitel'naya kharakteristika pravovovogo regulirovaniya dobychi nefti i gaza na kontinental'nom shel'fe v federativnoy respublike brazilii i v rossiyskoy federatsii. // Trendy i upravlenie.-2013.-¹ 3.-C. 91-96. DOI: .10.7256/2307-9118.2013.3.6244.
O.S. Ivanov. Nalogooblozhenie neftyanoy i gazovoy otrasli RF i stran BRIKS (na primere Rossii, Brazilii i Kitaya). // Natsional'naya bezopasnost' / nota bene.-2013.-¹ 2.-C. 277-293. DOI: .10.7256/2073-8560.2013.02.7

Abstract: The author of the article provides a definition of the agricultural holding as a complex organizational structure where each member performs his specific functions and tasks in order to support the flow of the production and financial cycle, to increase the total gains and raise the general profitability of a company. The author of the article describes special features of taxation of agricultural holding companies which means that each independent member of the holding must be regarded as a taxpayer. The head company is an individual taxpayer, too, that is responsible for paying corporate taxes and levies and management of the taxation process at the same time. The head company and affiliate (dependent) companies are equally and mutually liable for the non-payment of taxes. The author also offers a definition of the accounting policy for taxation purposes of an agricultural holding. The author also describes the main elements of accounting policy of an agricultural holding regard their profit tax. The author defines incentive rates for the profit tax paid by agricultural enterprises and describes how tax amounts are distributed among budgets. The author also discusses advantages and disadvantages of using the general and special taxation regimes.

Keywords: unified agricultural tax, organization, taxation management, taxes, accounting policy, agricultural holding, profit tax, tax regime (tax regulations), accounting, procedure.

Contact information: Ermakova Maria Sergeevna, 400062, Russia, Volgograd, prospect Universitetsky 100

References:
Kataev V.I., Sasina A.V. Innovatsionnyy vzglyad na sistemy nalogooblozheniya v sel'skom khozyaystve/Nikonovskie chteniya. 2009.¹14.S 274-275.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya/Pod obshchey red. V.I. Sloma.— M.: Statut.
Tatarnikov K.M. «Razvitie nalogooblozheniya agrokholdingov: problemy i ikh reshenie/ Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii. 2008. ¹ 2. S. 26-28.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 77 - 105. URL: http://www.e-notabene.ru/flc/article_778.html

References (transliteration):
Kataev V.I., Sasina A.V. Innovatsionnyy vzglyad na sistemy nalogooblozheniya v sel'skom khozyaystve/Nikonovskie chteniya. 2009.¹14.S 274-275.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya/Pod obshchey red. V.I. Sloma.— M.: Statut.
Tatarnikov K.M. «Razvitie nalogooblozheniya agrokholdingov: problemy i ikh reshenie/ Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii. 2008. ¹ 2. S. 26-28.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 77 - 105. URL: http://www.e-notabene.ru/flc/article_778.html

Abstract: In this article the authors raise an important issue of oil and gas income and their considerable influence upon the formation of the federal budget. Moreover, the authors prove considerable dependency on the raw resources in Russia. The authors offer to form budgetary reserve to avoid substantive dependency on oil and gas income. Currently the natural resources are not used efficiently in Russia. The interests of the state are not always being protected. At the same time the consumers (entrepreneurs) of natural resources lack the stimulate for the rational use, since their main goal is to gain profit. The authors analyzed oil and gas income into the federal budget of the Russian Federation in 2010-2012, and singled out their role in tax income. The analysis has shown that the tax on mining of natural resources has the largest share, proving topicality of the issue.

Keywords: deplete resources, rent, mining of natural resources, natural resources, oil and gas incomes, oil, natural gas, oil and gas complex, raw materials potential, rational use of natural resources.

Contact information: Aguzarova, Fatima Savkuevna, Russia, 362025, Vladikavkaz, ul. Vatutina, d.44– 46.

References:
www.roskazna.ru.
Eder L.V., Filimonova I.V. Ekonomika neftegazovogo sektora Rossii//Voprosy ekonomiki.-2012.-¹ 10. S. 76-91.[Eder L.V., Filimonova I.V. Economics and gas sector of Russia//Voprosy Ekonomiki.-2012.-¹ 10. P. 76-91].
Filimonova I.V. Finansovo-ekonomicheskie pokazateli deyatel'nosti neftegazovogo kompleksa Rossii//Mineral'nye resursy Rossii. Ekonomika i upravlenie.-2012.-¹ 5. S. 45-53 [Filimonova I.V. Financial and economic indicators of the oil and gas complex of Russia//Mineral resources of Russia. Economics and management.-2012.-¹ 5. P. 45-53].
Lebedinskaya L. Rol' neftegazovykh fondov v Rossii//Voprosy ekonomiki. – 2012.-¹3. S. 98-118. [Lebedinskaya L. Role of oil and gas assets in Russia//Voprosy Ekonomiki.-2012.-¹3. P. 98-118].
Ermakova E.A. Perspektivy upravleniya neftegazovymi fondami Rossii//Finansy i kredit.-2013.-¹ 23. S. 2-10. [Ermakova E.A. Prospects of oil and gas funds-Russia//the Finance and the credit.-2013.-¹ 23. P. 2-10].
Kryukov V.A., Marshak V.D. Neftegazovyy sektor v razvitii ekonomiki Rossii//Region: Ekonomika i Sotsiologiya.-2013.-¹ 2. S. 148-156. [Krjukov V.A., Marshak V.D. Oil and gas sector in Russia's economic development//Region: Economy and Sociology.-2013.-¹ 2. P. 148-156.].
Postanovlenie Pravitel'stva RF ot 29 dekabrya 2007 g. ¹ 955 «O poryadke upravleniya sredstvami Rezervnogo fonda». [Resolution of the Government of the Russian Federation of December 29 2007 ¹ 955 «About the order of management of the Reserve Fund»].
Postanovlenie Pravitel'stva RF ot 17.12.2007 N 892 (red. ot 31.01.2009, s izm. ot 21.04.2010) «O provedenii raschetov i perechislenii sredstv v svyazi s formirovaniem i ispol'zovaniem neftegazovykh dokhodov federal'nogo byudzheta, neftegazovogo transferta, sredstv Rezervnogo fonda i Fonda natsional'nogo blagosostoyaniya» (vmeste s «Pravilami provedeniya raschetov i perechisleniya sredstv v svyazi s formirovaniem i ispol'zovaniem v sootvetstvii s Byudzhetnym kodeksom Rossiyskoy Federatsii neftegazovykh dokhodov federal'nogo byudzheta, neftegazovogo transferta, sredstv Rezervnogo fonda i Fonda natsional'nogo blagosostoyaniya»). [Decree of the RF Government dated 17.12.2007 N 892 (amended on 31.01.2009, with MEAs. from 21.04.2010) «On the calculations and the transfer of funds in connection with the formation and use of oil and gas revenues of the Federal budget, oil and gas transfer, funds of the Reserve Fund and the national welfare Fund» (together with «Rules of settlements and enumeration funds in connection with the formation and use in accordance with the Budget code of the Russian Federation oil and gas revenues of the Federal budget, oil and gas transfer, funds of the Reserve Fund and the national welfare Fund»)].
Postanovlenie Pravitel'stva RF ot 23.01.2004 ¹ 31 (red. ot 21.05.2007) «Ob utverzhdenii Pravil perechisleniya v Stabilizatsionnyy fond Rossiyskoy Federatsii dopolnitel'nykh dokhodov federal'nogo byudzheta, ostatkov sredstv federal'nogo byudzheta na nachalo finansovogo goda i dokhodov ot razmeshcheniya sredstv Stabilizatsionnogo fonda Rossiyskoy Federatsii». [Resolution of the Government of the Russian Federation from 23.01.2004 ¹ 31 (amended on 21.05.2007) «On approval of the Rules of transfer into the Stabilization Fund of the Russian Federation of additional Federal budget revenues, the rests of means of the Federal budget at the beginning of the financial year and the income from placing funds of the Stabilization Fund of the Russian Federation»].
Byudzhetnyy kodeks Rossiyskoy Federatsii. Gl. 13.1. 2004g. [Budget code of the Russian Federation. Ch. 13.1. 2004].
Byudzhetnyy kodeks Rossiyskoy Federatsii. Gl. 13.2. 2008g. [Budget code of the Russian Federation. Ch. 13.2. 2008].
Byudzhetnyy kodeks Rossiyskoy Federatsii. Gl.7, st.50. 2013 g. [Budget code of the Russian Federation. Ch. 7, art. 50. 2013].
Nalogovyy kodeks Rossiyskoy Federatsii. Gl. 26. 2013 g. [Tax code of the Russian Federation. Ch.26. 2013].
Federal'nyy zakon RF ¹ 184-FZ ot 10.12.2003g. «O vnesenii dopolneniy v Byudzhetnyy kodeks RF v chasti sozdaniya Stabilizatsionnogo fonda RF»; Byudzhetnyy kodeks RF. Gl. 13.1. 2004 g. [The RF Federal law ¹ 184-FZ of 10.12.2003g. «On amending the Budget code of the Russian Federation regarding the creation of the Stabilization Fund of the Russian Federation»; the RF Budget code. Ch. 13.1. 2004].
Federal'nyy zakon ot 26 aprelya 2007 g. N 63-FZ «O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii v chasti regulirovaniya byudzhetnogo protsessa i privedenii v sootvetstvie s byudzhetnym zakonodatel'stvom Rossiyskoy Federatsii otdel'nykh zakonodatel'nykh aktov Rossiyskoy Federatsii». [Federal law of 26 April 2007 N 63-FZ «On amendments to the Budget code of the Russian Federation in the part of regulation of the budget process and bringing in conformity with the budget legislation of the Russian Federation of individual legislative acts of the Russian Federation»].
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. - 2013. - 3. - C. 1 - 6. URL: http://www.e-notabene.ru/flc/article_8837.html

References (transliteration):
www.roskazna.ru.
Eder L.V., Filimonova I.V. Ekonomika neftegazovogo sektora Rossii//Voprosy ekonomiki.-2012.-¹ 10. S. 76-91.[Eder L.V., Filimonova I.V. Economics and gas sector of Russia//Voprosy Ekonomiki.-2012.-¹ 10. P. 76-91].
Filimonova I.V. Finansovo-ekonomicheskie pokazateli deyatel'nosti neftegazovogo kompleksa Rossii//Mineral'nye resursy Rossii. Ekonomika i upravlenie.-2012.-¹ 5. S. 45-53 [Filimonova I.V. Financial and economic indicators of the oil and gas complex of Russia//Mineral resources of Russia. Economics and management.-2012.-¹ 5. P. 45-53].
Lebedinskaya L. Rol' neftegazovykh fondov v Rossii//Voprosy ekonomiki. – 2012.-¹3. S. 98-118. [Lebedinskaya L. Role of oil and gas assets in Russia//Voprosy Ekonomiki.-2012.-¹3. P. 98-118].
Ermakova E.A. Perspektivy upravleniya neftegazovymi fondami Rossii//Finansy i kredit.-2013.-¹ 23. S. 2-10. [Ermakova E.A. Prospects of oil and gas funds-Russia//the Finance and the credit.-2013.-¹ 23. P. 2-10].
Kryukov V.A., Marshak V.D. Neftegazovyy sektor v razvitii ekonomiki Rossii//Region: Ekonomika i Sotsiologiya.-2013.-¹ 2. S. 148-156. [Krjukov V.A., Marshak V.D. Oil and gas sector in Russia's economic development//Region: Economy and Sociology.-2013.-¹ 2. P. 148-156.].
Postanovlenie Pravitel'stva RF ot 29 dekabrya 2007 g. ¹ 955 «O poryadke upravleniya sredstvami Rezervnogo fonda». [Resolution of the Government of the Russian Federation of December 29 2007 ¹ 955 «About the order of management of the Reserve Fund»].
Postanovlenie Pravitel'stva RF ot 17.12.2007 N 892 (red. ot 31.01.2009, s izm. ot 21.04.2010) «O provedenii raschetov i perechislenii sredstv v svyazi s formirovaniem i ispol'zovaniem neftegazovykh dokhodov federal'nogo byudzheta, neftegazovogo transferta, sredstv Rezervnogo fonda i Fonda natsional'nogo blagosostoyaniya» (vmeste s «Pravilami provedeniya raschetov i perechisleniya sredstv v svyazi s formirovaniem i ispol'zovaniem v sootvetstvii s Byudzhetnym kodeksom Rossiyskoy Federatsii neftegazovykh dokhodov federal'nogo byudzheta, neftegazovogo transferta, sredstv Rezervnogo fonda i Fonda natsional'nogo blagosostoyaniya»). [Decree of the RF Government dated 17.12.2007 N 892 (amended on 31.01.2009, with MEAs. from 21.04.2010) «On the calculations and the transfer of funds in connection with the formation and use of oil and gas revenues of the Federal budget, oil and gas transfer, funds of the Reserve Fund and the national welfare Fund» (together with «Rules of settlements and enumeration funds in connection with the formation and use in accordance with the Budget code of the Russian Federation oil and gas revenues of the Federal budget, oil and gas transfer, funds of the Reserve Fund and the national welfare Fund»)].
Postanovlenie Pravitel'stva RF ot 23.01.2004 ¹ 31 (red. ot 21.05.2007) «Ob utverzhdenii Pravil perechisleniya v Stabilizatsionnyy fond Rossiyskoy Federatsii dopolnitel'nykh dokhodov federal'nogo byudzheta, ostatkov sredstv federal'nogo byudzheta na nachalo finansovogo goda i dokhodov ot razmeshcheniya sredstv Stabilizatsionnogo fonda Rossiyskoy Federatsii». [Resolution of the Government of the Russian Federation from 23.01.2004 ¹ 31 (amended on 21.05.2007) «On approval of the Rules of transfer into the Stabilization Fund of the Russian Federation of additional Federal budget revenues, the rests of means of the Federal budget at the beginning of the financial year and the income from placing funds of the Stabilization Fund of the Russian Federation»].
Byudzhetnyy kodeks Rossiyskoy Federatsii. Gl. 13.1. 2004g. [Budget code of the Russian Federation. Ch. 13.1. 2004].
Byudzhetnyy kodeks Rossiyskoy Federatsii. Gl. 13.2. 2008g. [Budget code of the Russian Federation. Ch. 13.2. 2008].
Byudzhetnyy kodeks Rossiyskoy Federatsii. Gl.7, st.50. 2013 g. [Budget code of the Russian Federation. Ch. 7, art. 50. 2013].
Nalogovyy kodeks Rossiyskoy Federatsii. Gl. 26. 2013 g. [Tax code of the Russian Federation. Ch.26. 2013].
Federal'nyy zakon RF ¹ 184-FZ ot 10.12.2003g. «O vnesenii dopolneniy v Byudzhetnyy kodeks RF v chasti sozdaniya Stabilizatsionnogo fonda RF»; Byudzhetnyy kodeks RF. Gl. 13.1. 2004 g. [The RF Federal law ¹ 184-FZ of 10.12.2003g. «On amending the Budget code of the Russian Federation regarding the creation of the Stabilization Fund of the Russian Federation»; the RF Budget code. Ch. 13.1. 2004].
Federal'nyy zakon ot 26 aprelya 2007 g. N 63-FZ «O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii v chasti regulirovaniya byudzhetnogo protsessa i privedenii v sootvetstvie s byudzhetnym zakonodatel'stvom Rossiyskoy Federatsii otdel'nykh zakonodatel'nykh aktov Rossiyskoy Federatsii». [Federal law of 26 April 2007 N 63-FZ «On amendments to the Budget code of the Russian Federation in the part of regulation of the budget process and bringing in conformity with the budget legislation of the Russian Federation of individual legislative acts of the Russian Federation»].
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. - 2013. - 3. - C. 1 - 6. URL: http://www.e-notabene.ru/flc/article_8837.html