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- W4384135012 abstract "Tax incentives are one of the tools for the development of sectors of the economy. In the Russian Federation, the use of tax incentives is a fairly common practice. However, the design solution does not always allow achieving the set task. Within the framework of this study, on the example of oil and gas complex enterprises, individual tax incentives were analyzed for the main list of taxes (MET, AIT, NP), from the standpoint of the achieved effects for key stakeholders. The results obtained showed that in the short term the level of the tax burden has changed insignificantly and tends to grow. Investments in fixed assets have an inverse relationship with the level of the tax burden, which requires clarification, in particular, verification through the calculation of the tax burden for certain types of taxes. At the first stage of the implementation of the presented measures, the state increases the level of oil and gas revenues, and is the only participant in financial relations that receives a positive effect from the presented measures." @default.
- W4384135012 created "2023-07-14" @default.
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- W4384135012 date "2023-01-01" @default.
- W4384135012 modified "2023-09-24" @default.
- W4384135012 title "Assessment of the Effect of Tax Incentives for Oil and Gas Companies" @default.
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- W4384135012 doi "https://doi.org/10.1051/shsconf/202317202054" @default.
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