Petroleum taxation: a comparison between Russia and Kazakhstan

20th International Scientific Symposium of Students, Postgraduates and Young Scientists on "Problems of Geology and Subsurface Development"

Tsibulnikova, M.R.^1,2 ; Salata, D.V.^1 ; Drebot, V.V.^2 ; Vorozheykina, E.A.^2

Tomsk Polytechnic University, 30 Lenina street, Tomsk

634050, Russia^1

Tomsk State University, 30 Lenina street, Tomsk

634050, Russia^2

关键词: Kazakhstan;    National laws;    Oil and gas companies;    Resource recovery;    Tax calculation;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/43/1/012089/pdf
DOI  :  10.1088/1755-1315/43/1/012089

来源: IOP

【 摘 要 】

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.