Oil Tax Maneuver: Analysis of the Consequences and Forecast of the Impact on the Development of a Company

Abstract

The article discusses the transformation of the taxation system in the oil and gas sector and modern approaches to assessing its impact on the development of resources. A predictive model for assessing the impact of the tax maneuver on the development of an oil company has been proposed. Approbation of the approach was carried out on the example of the Irkutsk Oil Company and Rosneft PJSC. The forecast showed the same impact of the tax maneuver on the largest oil company in Russia and on a company of regional importance.