TY - JOUR

T1 - Oil Tax Maneuver: Analysis of the Consequences and Forecast of the Impact on the Development of a Company

AU - Plyaskina, N. I.

N1 - Funding Information: The study was financially supported by the basic project АААА-А17-121040100284-9. Publisher Copyright: © 2022, Pleiades Publishing, Ltd.

PY - 2022/8

Y1 - 2022/8

N2 - The article discusses the transformation of the taxation system in the oil and gas sector and modern approaches to assessing its impact on the development of resources. A predictive model for assessing the impact of the tax maneuver on the development of an oil company has been proposed. Approbation of the approach was carried out on the example of the Irkutsk Oil Company and Rosneft PJSC. The forecast showed the same impact of the tax maneuver on the largest oil company in Russia and on a company of regional importance.

AB - The article discusses the transformation of the taxation system in the oil and gas sector and modern approaches to assessing its impact on the development of resources. A predictive model for assessing the impact of the tax maneuver on the development of an oil company has been proposed. Approbation of the approach was carried out on the example of the Irkutsk Oil Company and Rosneft PJSC. The forecast showed the same impact of the tax maneuver on the largest oil company in Russia and on a company of regional importance.

KW - company

KW - forecast

KW - oil and gas sector

KW - simulation model

KW - tax maneuver

UR - http://www.scopus.com/inward/record.url?scp=85134827721&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/47f5e335-bf52-3ad4-9a77-4e368dcaaa8e/

U2 - 10.1134/S1075700722040062

DO - 10.1134/S1075700722040062

M3 - Article

C2 - 35911057

AN - SCOPUS:85134827721

VL - 33

SP - 377

EP - 384

JO - Studies on Russian Economic Development

JF - Studies on Russian Economic Development

SN - 1075-7007

IS - 4

ER -