English

Vol. 7 3, 2017 p 74-83

Pages

Article name, authors, abstract and keyword

74-83

On specific taxation aspects of the activities of Transneft system organizations at the regional level

Pavel Y. Serikov a, Natalya G. Kobceva a, Aleksey V. Popov b

a Transneft, 57, Bolshaya Polyanka Str., Moscow, 119180, Russian Federation

b Transneft Finance, LLC, 24 Vavilova Str., bldg. 1, Moscow, 119334, Russian Federation

https://doi.org/10.28999/2541-9595-2017-7-3-74-83

Abstract: An impact of the activities of Transneft system organizations (TSO) on the development of the constituent entities of the Russian Federation is considered in the article, and the role of tax transfers in the formation of regional and local budgets is analyzed. It is shown how the volume and structure of tax payments have changed during 20122016, with the factors affecting the amount of tax transfers analyzed. Specific taxation aspects of TSO production activities are considered. A consideration is given on the influence of both the tariff policy pursued by the state in relation to natural monopolies in the sphere of oil and oil products transportation through main pipelines and the state tax policy leading o the redistribution of tax payments. The relationship between the reduction of investment opportunities of natural monopolies and the reduction of revenues to the regional budgets from the income tax are described. Examples of incentives provided by regional authorities to natural monopolies for investment activities by creating comfortable taxation conditions are given.

Keywords: Transneft system organization (TSO), tax policy, income tax, consolidated group of taxpayers, property tax, the state tariff policy

Reference for citing:
Serikov P. Y., Kobceva N. G., Popov A. V. On specific taxation aspects of the activities of Transneft system organizations at the regional level // Naukatekhnol. truboprov. transp. neftiinefteprod. = Science & Technologies: Oil and Oil Products Pipeline Transportation. 2017; 3(7):7482.

References:
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