Petroleum taxation: a comparison between Russia and Kazakhstan M. R. Tsibulnikova, D. V. Salata, V. V. Drebot, E. A. Vorozheykina
Material type:
ArticleSubject(s): Российская Федерация | Казахстан | налогообложение | нефтегазовая промышленность | налог на добычу полезных ископаемыхGenre/Form: статьи в журналах Online resources: Click here to access online
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IOP Conference Series: Earth and Environmental Science Vol. 43. P. 012089 (1-5)Abstract: The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.
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The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.
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