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Reforming of the taxation of oil and gas branch: conceptual bases of assessment of the conflict of financial interests

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Pages: 
11-16
UDC Code: 
336.27:338.45:622.276
Authors: 
Voronina E Candidate of Economic Sciences, Associate Professor  (ugine_v@mail.ru)
Grinkevich L Doctor of Economic Sciences, Professor  (Nasty_saturn@mail.ru)

Prerequisites of the taxation of natural resources as forms of with drawal of a natural rent by the state are considered, problems of the operating system of the taxation of oil and gas branch are shown. Basic elements of a tax on the added income are charac-terized, positive and negative estimates of estimated conse-quences of its introduction as the directions of reforming of the taxation of oil and gas branch are given. Conceptual bases for assessment of the conflict of financial interests at withdrawal of a natural rent are offered, conditions of achievement of balance of interests are defined.

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