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


Matasova A.A.
(about the author)

Matasova Anastasiya Alekseevna – ( NOVOSIBIRSK STATE UNIVERSITY OF ECONOMICS AND MANAGEMENT)

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 8, Number 1 (January-March 2018)

JEL classification: H21, L71, L72

Keywords: gas, mining, organizations, severance tax, taxation


Citation:
Matasova A.A. (2018). Characteristics of calculation and payment of severance tax by enterprises of the gas sector. Journal of Economics, Entrepreneurship and Law, 8(1), 27-34. doi: 10.18334/epp.8.1.38737


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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.








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