Russian Federation
Russian Federation
In this article, the problems of calculating the tax on the extraction of useful persons are considered on the example of PJSC «Rosneft». The order of calculating the coefficient, characterizing the specifics of oil production, and other coefficients, which are necessary for calculating this index, is analyzed. The current economic situation of PJSC «Rosneft» is considered and the factors that influence the level of mineral extraction are identified. During the writing of this work, problems in relation to the taxation of mineral resources by the tax on mining operations were revealed using the example of PJSC «Rosneft» and a methodology for solving the identified problems was developed.
Oil and gas production tax, Public Join Stock «Rosneft», taxation, taxes, tax maneuver, investments
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