Resumen

GORBUNOVA, Elena N.. Transformation of the regulation on legal oil industry taxation in modern economic conditions. El trimestre econ [online]. 2022, vol.89, n.356, pp.1103-1120.  Epub 30-Ene-2023. ISSN 2448-718X.  https://doi.org/10.20430/ete.v89i356.1481.

The paper reviews pressing issues related to corporate taxation in the oil industry amid the financial crisis, sanctions imposed against Russia, and low oil prices. It pays special attention to the analysis of the first results of the tax reform and to the introduction of a profit-based tax. The main goal of the research is to develop and implement a modern and efficient tax regime that would ensure a continuous and stable flow of tax revenues to the national budget and contribute to the long-term development of the national oil industry. The subject of the study is the current issues of oil taxation, in particular, the application of the taxation mechanism of the financial results of oil companies and the reform of the taxation system of export duties to the oil refining industry. The article presents the ways of effective tax policy for the qualitative development of oil sector enterprises.

Palabras llave : Tax policy; taxation; oil industry; profit-based tax.