Tax Regional Tax Differentiation in the Russian Oil Industry
In line with natural resources regulations and an investment regime, taxes are one of the most important instruments of public regulation of an oil-and-gas sector. The reforms of the 2000s resulted mostly in building conditions for development of oil-and-gas fields in the start-up regions, post mining areas, and small deposits. The paper proves that there is a need in a comprehensive tax reform allowing application of the economic approaches to differentiation