Petroleum taxation: a comparison between Russia and Kazakhstan

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DOI Доступ к ресурсу на сайте издателя			10.1088/1755-1315/43/1/012089

Title: Petroleum taxation: a comparison between Russia and Kazakhstan
Creator: Tsibulnikova, Margarita R.
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Drebot, V. V.
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Vorozheykina, E. A.
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Salata, D. V.
Date: 2016
DOI: 10.1088/1755-1315/43/1/012089
Description: 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.