Библиографическое описание:Оценка эффективности налоговых вычетов при строительстве разведочных скважин на месторождениях углеводородного сырья : научное издание / И. В. Шарф, А. А. Михальчук, Н. В. Чухарева. - Текст : непосредственный // Горный журнал. - 2021. - № 2. - С. 77-82. - Работа выполнена при поддержке РФФИ, грант 18-010-00660 А. - ISSN 0017-2278. - ISSN 2413-9793, DOI 10.17580/gzh.2021.02.10.
Аннотация:Дана оценка налоговых вычетов при строительстве разведочной скважины на месторождениях углеводородного сырья, оказавшейся непродуктивной, с позиции влияния на формирование инвестиционного потенциала геологоразведки. Показано, что налоговые вычеты значимы как дополнительный инструмент поддержки к налоговым льготам по налогу на добычу полезных ископаемых и не обладают прямым стимулирующим действием. Предложен комплекс мер, основанный на вовлечении бизнеса и общества в формирование рискового капитала для геологоразведочных работ.
Reduction of long-term investments under the condition of demand contraction for energy resource leads to the need for additional tools of stimulating geologic exploration to implement a strategic objective of providing sustainable economic growth based on mineral resource use, which, for example oil, does not allow for support of existing production rates for the period until 2035. The research hypothesis suggests that existing tax tools applied in oil and gas exploration and prospecting fail to keep and increase the investment potential of exploration activities. The research methods are empirical and DEA (Date envelopment analysis). The research areas are oil-producing regions of the Russian Federation, with similar characteristics of mineral resources and reserves. The subject of the research is tax deduction in exploration well construction in unproductive hydrocarbon fields and extraction tax incentives for oil production. Due to the minimal number of Russian regions, where subsoil users benefited from tax deduction, the efficiency was evaluated with regard to tax incentives. The research results have shown that tax deduction is an element of subsurface users’ support in exploration activities (EA). However, its effect on EA investment potential is significantly less than tax incentives. Nevertheless, they enhance the positive effect of tax incentives. As a result, the authors propose a set of measures based on society and business involvement into development of investment potential of exploration activities in the conditions of public-private partnership. The research results can be used in finance, tax legislation, and oil production management.
