SOME FEATURES OF TAX AUDIT AND PROBLEMATIC ISSUES OF TAXATION OF OIL AND GAS COMPANIES
Abstract and keywords
Abstract (English):
Th e article reveals the main goals and objectives of tax audit. Th e demand for tax audit in Russia is justifi ed. The problematic, complex and controversial issues of taxation of oil and gas companies are considered. Th e possible tax risks in the calculation and payment of a new tax on additional income from the production of hydrocarbons are analyzed.

Keywords:
tax audit, tax accounting, taxation of oil and gas companies, audit methodology, tax on additional income from hydrocarbon production.
References

1. Nalogovyy kodeks Rossiyskoy Federacii: ch. II, federal'nyy zakon ot ot 05.08.2000 № 117-FZ (red. ot 03.08.2018) // Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».

2. Metodika auditorskoy deyatel'nosti «Nalogovyy audit i drugie soputstvuyuschie uslugi po nalogovym voprosam. Obschenie s nalogovymi organami», Odobrena Komissiey po auditorskoy deyatel'nosti pri Prezidente Rossiyskoy Federacii 11 iyulya 2000 g., protokol № 1.

3. Postanovlenie Arbitrazhnogo suda Moskovskogo okruga ot 16.06.2016 № F05-7761/2016 po delu № A40-83172/2015.

4. Postanovlenie Arbitrazhnogo suda Moskovskogo okruga ot 01.06.2016 № F05-6615/2016 po delu № A40-91054/2015.

5. Postanovlenie Arbitrazhnogo suda Povolzhskogo okruga ot 15.04.2016 № F06-7394/2016 po delu № A57-16413/2015

6. Erygina L.V., Zolotareva G.I., Denisenko G.V. «Osobennosti provedeniya nalogovogo audita // Auditor. - 2017. - № 4. - S. 11-15.

7. Zolotareva G.I., Fedorenko I.V., Denisenko G.V. Problemy razvitiya nalogovogo audita v Rossii // Auditor. - 2016. - № 11. - S. 11-16.

8. Kashirina M.V., Abdurashidova Z.A. Analiz deyatel'nosti neftyanoy kompanii i osobennosti nalogooblozheniya na primere PAO ANK Bashneft' // Ekonomika i predprinimatel'stvo. - 2017. - № 12.

9. Kashirina M.V., Tatarenko A.M. Razvitie ekonomicheskogo potenciala neftyanogo kompleksa i sovremennoe nalogooblozhenie (na primere PAO «NK» Rosneft'») // Innovacii i investicii. - 2017. - № 12.

10. Kashirina M.V., Akobyan N.G. Sovremennye voprosy ekonomicheskogo razvitiya i nalogooblozheniya pri dobyche gaza na primere PAO «Gazprom» // Ekonomika i upravlenie: problemy, resheniya. -

11. - № 12.

12. Kireeva V.V. Metodika ocenki elementov sistemy vnutrennego kontrolya nalogooblozheniya audiruemogo lica // Auditor. - 2017. - № 3. - S. 21-29.

13. Mironova O.A. Nalogovyy audit v Rossii: uregulirovanie nalogovyh sporov // Auditorskie vedomosti. - 2012. - № 9. - S. 33-49.

14. Parhomenko S.B., Dyatlova O. V. Sovershenstvovanie metodiki nalogovogo audita i audit nalogooblozheniya predpriyatiya // Aktual'nye problemy ucheta, analiza, finansovogo kontrolya i statistiki v social'noy sfere : Sbornik nauchnyh rabot studentov, aspirantov i professorsko-prepodavatel'skogo sostava po itogam Mezhvuzovskoy nauchno-prakticheskoy konferencii «Aktual'nye problemy ucheta, analiza, finansovogo kontrolya i statistiki v social'noy sfere» (06 dekabrya 2017 g., g. Moskva).

15. Papchenkova M. Nalog na dobavlennyy dohod opasen dlya neftyanoy otrasli, [Elektronnyy resurs]. - URL: https://www.vedomosti.ru/economics/articles/2016/09/28/658762-perehod-ndd

16. Rezyapova A.M. Razvitie teoreticheskih aspektov nalogovoy optimizacii v usloviyah sovershenstvovaniya zakonodatel'stva // Auditor. - 2017. - № 9. - S. 32-47.

17. Gosduma FS RF prinyala v pervom chtenii zakonoproekt po vvedeniyu naloga na dopolnitel'nyy dohod [Elektronnyy resurs]. - URL: https://minenergo.gov.ru/node/10963

Login or Create
* Forgot password?