Based on the analysis of the efficiency of CVI.1 and CVI.2 oil reservoirs development, which partially coincide in structural terms, and the terrigenous strata of the Lower Carboniferous of one of Volga-Ural oil and gas province oil fields, an algorithm for assessing the efficiency of waterflooding was proposed, which takes into account the geological structure of the facility, the results of core and geophysical well surveys, as well as the historical performance of wells. The presented algorithm makes it possible to identify ineffective injection directions for making decisions on waterflooding system optimizing. The effect is the identified potential to cut costs by reducing inefficient injection, as well as identifying areas for the introduction of enhanced oil recovery techniques. Keywords: field development; reservoir pressure maintenance system; waterflooding efficiency; cost reduction.

The article deals with the economic attractiveness of hard-to-recover oil reserves in the Ural-Volga region development. The fuel and energy complex is a budgetforming one for oil-producing regions and contributes to the development of all sectors of the economy, and is bound by social responsibility. The current situation and trends in the global economy demonstrate that oil production intensification is a paramount task to all related industries efficiency improving, taxes being the main share in the cost structure. Therefore, in order to stimulate the reserves from low-permeability reservoirs development, tax exemptions are provided in the form of a reduced tax on mineral extraction. The paper considers an example of development efficiency improving due to tax incentives. According to the assessment results, the option with tax incentives is more beneficial for both the state and the subsoil user. Keywords: oil fields development; hard-to-recover reserves; taxation; qualified for tax relief; production intensification.