Petroleum taxation: A comparison between Russia and Kazakhstan

Abstract

The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.

Original language	English
Article number	012089
Journal	IOP Conference Series: Earth and Environmental Science
Volume	43
Issue number	1
DOIs	https://doi.org/10.1088/1755-1315/43/1/012089
Publication status	Published - 11 Oct 2016
Event	20th International Scientific Symposium of Students, Postgraduates and Young Scientists on Problems of Geology and Subsurface Development, PGON 2016 - Tomsk, Russian Federation Duration: 4 Apr 2016 → 8 Apr 2016

Keywords

mineral resource recovery
oil field
tax

ASJC Scopus subject areas

Environmental Science(all)
Earth and Planetary Sciences(all)

Access to Document

10.1088/1755-1315/43/1/012089

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title = "Petroleum taxation: A comparison between Russia and Kazakhstan",

abstract = "The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.",

keywords = "mineral resource recovery, oil field, tax",

author = "Tsibulnikova, {M. R.} and Salata, {D. V.} and Drebot, {V. V.} and Vorozheykina, {E. A.}",

note = "Copyright: Copyright 2018 Elsevier B.V., All rights reserved.; 20th International Scientific Symposium of Students, Postgraduates and Young Scientists on Problems of Geology and Subsurface Development, PGON 2016 ; Conference date: 04-04-2016 Through 08-04-2016",

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AB - The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.

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