TY - GEN
T1 - Tax burdens of Russian Oil producing companies - Comparative analysis
AU - Sharf, Irina Valeryevna
AU - Grinkevich, Larisa Sergeevna
AU - Tsibulnikova, Mararita R.
AU - Grinkevich, Anastasiya
N1 - Publisher Copyright:
Copyright © 2016 International Business Information Management Association
Copyright:
Copyright 2018 Elsevier B.V., All rights reserved.
PY - 2016
Y1 - 2016
N2 - The tax burden is not only a tool for monitoring and planning of financial and economic affairs of the company, but also an important reference point for the state tax policy development as well as for inter-budgetary relations. Taking into account the issues related to the current tax system, a method of oil companies tax burden calculation is presented considering the production of hydrocarbons in oil equivalent. The proposed method makes it possible to reveal the impact of the current taxation system on the affairs of oil companies' which differ in the scope of activities, commodity and territorial diversification.
AB - The tax burden is not only a tool for monitoring and planning of financial and economic affairs of the company, but also an important reference point for the state tax policy development as well as for inter-budgetary relations. Taking into account the issues related to the current tax system, a method of oil companies tax burden calculation is presented considering the production of hydrocarbons in oil equivalent. The proposed method makes it possible to reveal the impact of the current taxation system on the affairs of oil companies' which differ in the scope of activities, commodity and territorial diversification.
KW - Oil
KW - Oil equivalent
KW - Tax
KW - Tomsk region
UR - http://www.scopus.com/inward/record.url?scp=84984620259&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84984620259&partnerID=8YFLogxK
M3 - Conference contribution
AN - SCOPUS:84984620259
T3 - Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
SP - 440
EP - 447
BT - Proceedings of the 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020
A2 - Soliman, Khalid S.
PB - International Business Information Management Association, IBIMA
T2 - 27th International Business Information Management Association Conference - Innovation Management and Education Excellence Vision 2020: From Regional Development Sustainability to Global Economic Growth, IBIMA 2016
Y2 - 4 May 2016 through 5 May 2016
ER -