Rental relations in oil production. Yezhov S.S.

The most pressing theoretical and practical issues of regulating rental relations between the state and the user of the subsoil in oil production are considered. The main attention is paid to the issue of renting rental income by the state. The analysis of the regulation systems and proposals for differentiation of mining tax and taxation tax and tax on additional income from hydrocarbons was carried out in Russia. The author is a participant in many works to improve tax legislation. The reasons for the current situation are analyzed, solutions are proposed.

for managers and managers of oil companies, employees of state departments, scientists, graduate students involved in state policy and tax production. It may be useful for university students.