Issues of the Regulation of the Tax on Additional Income from Hydrocarbon Production

Student: Gorskiy Sergey

Educational Programme: Law and Public Administration (Master)

Year of Graduation: 2020

The graduate qualification work is devoted to research of legal regulation of the tax on additional income from hydrocarbon production. In the present work the preconditions and history of its appearance are considered, as well as the purposes for which it is necessary, taking into account the experience of foreign countries. The author considers the problems associated with its appearance in the system of tax regulation of the oil and gas industry, such as the relationship with other tax payments, the existence of a situation of double taxation, as well as considered the question of the legal nature of this tax.

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