Published in «Journal of Economics, Entrepreneurship and Law»1 / 2018
DOI: 10.18334/epp.8.1.38737

Characteristics of calculation and payment of severance tax by enterprises of the gas sector

Matasova Anastasiya Alekseevna, NOVOSIBIRSK STATE UNIVERSITY OF ECONOMICS AND MANAGEMENT, Russia

Особенности исчисления и уплаты НДПИ предприятиями газового сектора - View in Russian

Abstract:
The article considers characteristics of the activities of the gas sector organizations affecting the calculation and payment of severance tax; we show the main problems complicating the process of tax calculation and suggest possible ways for improving severance taxes for organizations engaged in gas production.

Keywords:

gas, mining, organizations, severance tax, taxation

JEL-Classification: H21, L71, L72

Citation:
Matasova A.A. (2018). Characteristics of calculation and payment of severance tax by enterprises of the gas sector [Osobennosti ischisleniya i uplaty NDPI predpriyatiyami gazovogo sektora]. Journal of Economics, Entrepreneurship and Law, 8(1). (in Russian). – doi: 10.18334/epp.8.1.38737.


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