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Бизнес в законе
Article . 2008
Data sources: CyberLeninka - Russian open access scientific library
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Реформирование системы налогообложения нефтяного сектора России: о целесообразности введения налога на сверхприбыль для нефтяных компаний

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2008 Russian Publisher:Издательский дом Юр-ВАКJournal:Бизнес в законе. Экономико-юридический журнал (issn: 1816-921X, eissn: 2310-7030, Copyright policy )

Реформирование системы налогообложения нефтяного сектора России: о целесообразности введения налога на сверхприбыль для нефтяных компаний

Abstract

На протяжении длительного периода времени российское законодательство о налогообложении нефтяной отрасли было нацелено на обеспечение любой ценой должного уровня налоговых поступлений в бюджет. Экономическая эффективность при этом уходила на второй план. Следствием этого стал сложившийся крайне неблагоприятный налоговый климат, препятствующий интенсивному развитию отрасли и повышению ее эффективности.

Keywords

НАЛОГООБЛОЖЕНИЕ НЕФТЯНОЙ ОТРАСЛИ,СВЕРХПРИБЫЛЬ НЕФТЯНЫХ КОМПАНИЙ

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze