Realization of «big tax maneuver» in the conditions of stimulating of the Russian economy

Abstract

In recent years, the more attention has been paid to discussion of possible options for reforming the taxation of oil and gas industry, which plays a key role in forming Russia’s budget revenues. Tax reform in the oil and gas industry should meet the national interests of the State and the interests of its economic actors. The authors concluded that «Big Tax Maneuver» has had a positive impact on development of the oil and gas industry and forming a profitable part of the budget of the Russian Federation.