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Degree of a scientific readiness of a problem.

numerous researches of domestic and foreign scientists are devoted a problem of the taxation of the oil-extracting enterprises: A.A.Arbatov, J.N.Bobyleva, L.J.Bogachkovoj, E.V Pasture, G.V.Devli-kamovoj, D.Dzhonstona, S.S.Yezhov, V.A.Krjukova, A.N.Tokarev, S.A.Kimelmana, M.K.Klubnnchkina, A.A.Konopljanika, A.E.Kontorovicha, M.A.Motorin, V.P.Orlova, L.P.Pavlovoj, V.V.
Plenkinoj, M.V.Rasskazovoj, R.K.Sadykov, P.P. Safin, R.Stejnera, E.M.Halimova, V.V. Shmata, JUtkinoj aspects of activity of the Russian small oil-extracting companies are shined by T.F.various in G.D.Avalnshvili, M.V.Gorstogo, V.I.Grajfera, M.A.Danilenko, V.A.Emekeeva, R.G.Zemtsov, E.V.Korzun, R.S.Hisamova's works. At the same time, despite serious interest of scientists and experts to dajnoj to a problematics and the large quantity of the publications devoted to it, questions of the taxation of the small petroleum companies are developed obviously insufficiently because of underestimation of a role of sector MIK in economy. The purpose of the present research consists in development on an example of the concrete small oil-extracting company of approaches to differentiation of the basic resource tax - the tax to mining operations - as one of elements of perfection of the tax mechanism of support of the small oil-extracting enterprises. Object in view realisation has caused statement and the decision of following problems: • To open a role of the small oil-extracting companies in oil-extracting branch; • To investigate specific problems of the taxation of the small oil-extracting companies and experience of regulation of their activity by means of the tax mechanism as abroad, and in Russia; • To analyse influence of an order of collection of the basic resource tax acting in Russia (NDPI) on economic situation MNK; • On an example of "typical" Republic Tatarstan MNK to produce a technique of definition of a set and the importance of factors of the rent nature influencing financial and economic indicators of activity MNK; • To carry out the modelling analysis of functioning concrete MNK at various variants lgotirovanija NDPI, differentiated on established to the most significant for the given company to factors of the rent nature; • To give prognoznuju an estimation of economic consequences of application of various models of differentiation NDPI for the budget and the enterprise on an example small neftedo - Happening company RT for the purpose of a choice optimum for the given company Variants lgotirovanija NDPI. As object of research questions of the taxation and methods of optimisation of the basic resource tax - the tax to mining operations - with reference to sector of the small oil-extracting companies act. Object of research is the typical small oil-extracting company of Republic Tatarstan. Theoretical and methodological base of research were works of domestic and foreign scientists as in the field of the taxation as a whole, and the taxation of oil-extracting branch - in particular. The technique of data processing and the analysis of results included statistical both mathematical accounts and economic-mathematical modelling with use of program MS Excel. As information base of dissertational work statistical data of the state bodies and various departments, the oil-extracting companies, the regulatory legal acts concerning system of the legislation on taxes and tax collections, and also data of the accounting, administrative and tax account of one of small oil-extracting companies RT have served. Scientific novelty of research consists in the following: - Specificity of activity of the small oil-extracting companies and their place in institutsionalnoj to structure of oil-extracting branch is revealed; - Dependence of efficiency of activity MNK on acting system of the taxation is opened and degree of influence of the resource tax (NDPI) on financially - economic situation of the small oil-extracting companies is defined; - The estimation is conducted and the most significant are defined concerning profitability of oil extracting factors of rent character for the concrete typical small oil-extracting company of Republic Tatarstan; - On an example concrete MNK the method prognoznogo modelling of activity of the small oil-extracting company is offered under varying conditions of collection NDPI (differentiation of rates NDPI); - Are reasonable optimum from the point of view of the state (budget) and concrete MNK variants of differentiation of rate NDPI and the complex estimation of tax, economic and social consequences of their application is given. The practical importance of results of research consists: - In working out - on an example concrete MNK - approaches to revealing and a substantiation of criteria of differentiation of tax rates on mining operations proceeding from a request of the maximum account of factors of the rent nature, - In the offer of a technique of a complex estimation of results of application of various models of differentiation NDPI (from the point of view of economic consequences both for the concrete company, and for the budget). Result of application of the produced approaches to differentiation NDPI as show the carried out accounts, increase of efficiency of activity of the small oil-extracting companies, oil extracting increase, extension of economic lifes of deposits, additional receipts of taxes in the budget, and also maintenance of an occupational level of oil-extracting area can be. Offers of the author can be used as a basis for working out of generalisations and recommendations in conducted work on the further perfection of system of the taxation of oil-extracting branch.
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A source: Poljakova Lyubov Egorovna. PERFECTION of SYSTEM of the TAXATION of the RUSSIAN SMALL OIL-EXTRACTING COMPANIES. 2007

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