Форма представления | Статьи в зарубежных журналах и сборниках |
Год публикации | 2019 |
Язык | русский |
|
Адигамова Фарида Фуатовна, автор
Сергеева Ирина Алексеевна, автор
Хусаинова Аниса Амировна, автор
|
Библиографическое описание на языке оригинала |
Adigamova F., Khusainova A., Sergeeva I. (2019) New Ways to Calculate a Severance Tax at Oil Production. In: Murgul V., Pasetti M. (eds) International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies EMMFT 2018. EMMFT-2018 2018. Advances in Intelligent Systems and Computing, vol 983. Springer, Cham |
Аннотация |
Advances in Intelligent Systems and Computing |
Ключевые слова |
Severance taxes Volume of oil production Oil producing companies Fiscal policy The Russian Tax Code |
Название журнала |
Advances in Intelligent Systems and Computing
|
URL |
https://link.springer.com/chapter/10.1007%2F978-3-030-19868-8_19 |
Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=202156 |
Полная запись метаданных |
Поле DC |
Значение |
Язык |
dc.contributor.author |
Адигамова Фарида Фуатовна |
ru_RU |
dc.contributor.author |
Сергеева Ирина Алексеевна |
ru_RU |
dc.contributor.author |
Хусаинова Аниса Амировна |
ru_RU |
dc.date.accessioned |
2019-01-01T00:00:00Z |
ru_RU |
dc.date.available |
2019-01-01T00:00:00Z |
ru_RU |
dc.date.issued |
2019 |
ru_RU |
dc.identifier.citation |
Adigamova F., Khusainova A., Sergeeva I. (2019) New Ways to Calculate a Severance Tax at Oil Production. In: Murgul V., Pasetti M. (eds) International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies EMMFT 2018. EMMFT-2018 2018. Advances in Intelligent Systems and Computing, vol 983. Springer, Cham |
ru_RU |
dc.identifier.uri |
https://repository.kpfu.ru/?p_id=202156 |
ru_RU |
dc.description.abstract |
Advances in Intelligent Systems and Computing |
ru_RU |
dc.description.abstract |
The main idea of the article is a severance tax calculation at oil production. The study proposes to change the mechanism of severance tax calculation by introducing a coefficient characterizing the actual volume of oil production. The article emphasizes changes of the coefficients in calculation of a severance tax at oil production in the Tax Code of the Russian Federation. The authors offer to replace a number of coefficients characterizing the actual volume of oil production in severance tax calculation. The recommended decreasing coefficients will allow being closer to the value of rental payments. The practical significance of research is that the methodological provisions and procedures proposed in the study will contribute to increasing the regulatory impact on oil production taxation. |
ru_RU |
dc.language.iso |
ru |
ru_RU |
dc.subject |
|
ru_RU |
dc.title |
Adigamova F., Khusainova A., Sergeeva I. (2019) New Ways to Calculate a Severance Tax at Oil Production. In: Murgul V., Pasetti M. (eds) International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies EMMFT 2018. EMMFT-2018 2018. Advances in Intelligent Systems and Computing, vol 983. Springer, Cham |
ru_RU |
dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
|