Система Налогообложения Нефтедобывающих Предприятий России: Новая Модель

The system of taxation of subsoil users in the Russian Federation calls for further reform in order to enhance its investment, reproduction and environmental effects. This article proposes a model of oil companies' taxation, based on changes in levels of taxation and modes of resource use, depending on the type of the field and its stage of development. Also a new system of providing tax incentives for tax on mining is proposed.