MODERN WORLD PRACTICE OF THE TAXATION OF SUBSOIL USERS

Abstract

In article global trends in the taxation of the oil and gas companies are analysed. The provision that practice of application of a tax on financial result is debatable is formulated and there is both a positive, and otritsateny experience of its application. A conclusion about volume is confirmed, this tax is relevant only for new fields due to the lack of an economic benefit of his use on already developed fields.

Keywords

• налог
• прибыль
• налоговая система
• tax
• profit
• tax system