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The Analysis of the Impact of Changes in Tax Regimes on Export Profitability of Oil and Main Petroleum Products
https://doi.org/10.32609/0042-8736-2012-10-92-104
Abstract
The paper analyzes the impact of changes in tax regimes on comparative export profitability of oil and main petroleum products. It considers the dynamics of export profitability of oil and petroleum products based on the annual data for 2001—2010, the quarterly data for 2011 and through the first quarter of 2012. The paper also examines how the forthcoming changes in tax legislation aimed at increasing the complexity of refining affect the profitability of oil sector exports. The analysis demonstrates that tax measures alone are not sufficient and might even be counterproductive.
About the Author
A. Cherniavsky
National Research University Higher School of Economics (Moscow, Russia)
Russian Federation
Russian Federation
References
1. Astashov Yu. (2012). The Golden Age in Russian Refining: Outcomes and Prospects // Voprosy Economiki. No 2.
2. Meshcherin A. (2010). Russian Refining: This Is No Way to Live // Neftegazovaya Vertical. No 5.
3. Ruderman Ya. (2012). Taxing in Refining: Confusion instead of Music // ECO. No 8.
Review
For citations:
Cherniavsky A. The Analysis of the Impact of Changes in Tax Regimes on Export Profitability of Oil and Main Petroleum Products. Voprosy Ekonomiki. 2012;(10):92-104. (In Russ.) https://doi.org/10.32609/0042-8736-2012-10-92-104
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