Anischenko Vasiliy Arnolydovich – Postgraduate student, Academic Department of Taxes and Taxation, Plekhanov Russian University of Economics, Moscow
The article deals with the problems of tax mechanisms usage for capture of the natural (oil and gas) rents using the excess-profit tax. The possibility of excess-profit tax introduction taking into account new Russian rules for transfer pricing is researched. The global experience of using tax mechanisms for capture of the natural (oil and gas) rent is analyzed.
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