НАЛОГОВЫЙ МАНЕВР В НАЛОГООБЛОЖЕНИИ УГЛЕВОДОРОДОВ: ЦЕЛЬ И ПРОБЛЕМЫ ЕЕ ДОСТИЖЕНИЯ

Abstract

Abstract \nSince 2015, the Russian Federation has been carrying out a tax reform in the oil sector. The planned completion date of this reform is 2024. This tax reform is called the tax maneuver in the oil sector. The main purpose of this tax maneuver is defined as the rejection of the export duty on oil and oil products. Achievement of this goal presupposes reimbursement of lost income due to an increase in the mineral extraction tax (MET) in the part related to oil. In addition, as a special condition for the tax maneuver, it was stipulated that excise taxes on petroleum products sold on the domestic market would be reduced in order to exclude an increase in fuel prices.