Abstract:

The article examines the role of the tax on the extraction of minerals in the form of hydrocarbons in the current Russian practice. It is rightly noted that natural resources are a major source of wealth production. Their use is carried out on a fee basis in the form of tax and non-tax payments. By using such economic methods as the method of synthesis and analysis, graphic method, modeling method, the authors analyzed the revenues of the tax on mining in the form of hydrocarbons in the Federal budget for a certain period. It is established that the share of mineral extraction tax in the structure of budget revenues is significant, with the highest revenues from hydrocarbon production, which confirms the financial dependence of the state on oil and gas revenues. It is emphasized that the efforts of the Russian Government to liberate the Russian economy from oil and gas dependence are fair and give a positive result, as this contributes to the growth of the country's industry, high performance in the field of agriculture, as well as the development of small and medium-sized businesses. The results of the study were the conclusions of the authors. Thus, as an urgent problem of the research topic, the imperfection of the procedure of oil and gas transportation due to the shortage of pipelines is highlighted. It is proposed to use hydrocarbon raw materials rationally, since the economic and financial condition of the state directly depends on this natural resource.