Foreign Best Practices in Russian Taxation System Improvement in the Oil and Petroleum Refining Industries

Student: Fedorov Semyon

Supervisor: Oleg Stanislavovich Anashkin

Faculty: Faculty of World Economy and International Affairs

Educational Programme: World Economy (Master)

Year of Graduation: 2017

The main purpose of the thesis is to analyze the current configuration of the Russian tax system in the oil industry, develop and propose a conceptual scheme for its improvement based on international experience. A conceptual scheme of a new tax system (NTS) in the oil production and petroleum refining sectors was proposed based on several positive elements of foreign tax regimes. Its implementation is designed to solve a whole complex of urgent problems in the industry taking into account the balance of interests of the main players of the market: the state, oil companies, oil refining industry and consumers.

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