
	National Security Reference: Ivanov, O.S. Taxation of oil and gas industry in the Russian Federation and in the BRICS Member States (based upon the examples of Russia, Brazil and China) // National Security. 2013. № 2. P. 277-293. URL: https://en.nbpublish.com/library_read_article.php?id=62613 Ivanov, O.S. Taxation of oil and gas industry in the Russian Federation and in the BRICS Member States (based upon the examples of Russia, Brazil and China) Abstract: Taxation of oil and gas industry in Russia is key to the well-being of the national budget in the conditions of instability of the global energy source market. Therefore improvement of the taxation system for this sphere is necessary in order to guarantee the national economic security of Russia. At the same time there are topical issues of the excessive wear of capital assets of oil and gas enterprises and lack of scientific and technical cooperation in this sphere, which could facilitate the modernization of the oil and gas industry of Russia and lower the prime cost of the mined national resources and stimulation of the development of the tight oil and gas resources. That is why it is reasonable to evaluate the existing systems of taxation of the oil and gas industries in the BRICS states (taking as an example Russia, Brazil and China). The goal of this study is to evaluate the existing system of taxation in the BRICS states and to offer the patterns for the possible improvement of taxation in this sphere in Russia. The object of the study is the existing taxation system in oil and gas industries in the BRICS states. The specific object of this study includes taxes and benefits, which are provided for the oil and gas companies, which are involved in mining, processing, export and import of energy sources. The result of this study includes analysis of the specific features of the taxation system in the oil and gas industry in the BRICS states (taking Russia, Brazil and China as examples). The author comes to a conclusion that the existing methods for the withdrawal of the super-profits in these states are not very efficient, then he offers to overcome this problem, using the differentiated approach to taxation of oil and gas companies based on the Rosenergo method, and he also offers to introduce the stimulation system for the scientific and technical cooperation in the oil and gas industry of Russia, which is similar to the system applied in Brazil. Keywords: foreign economic activities, the VAT, the BRICS, oil, gas, tax, levies, excises, product sharing agreement. 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Ivanov, O.S. Taxation of oil and gas industry in the Russian Federation and in the BRICS Member States (based upon the examples of Russia, Brazil and China)