| Summary: | Taxation of oil production is one of the main sources for budget system of the Russian Federation. Special attention is paid to the mechanism of taxation of mineral extraction, which is reflected in the procedure for calculating the tax paid by oil and gas enterprises, as well as in changing the amount of export duty paid by Russian economic entities.
Purpose. To propose new ways of taxation of hydrocarbon production.
Methodology in article dialectical knowledge, and also statistical methods and generalization method of the analysis were used.
Results: formulated new approaches to the taxation of the extraction of hydrocarbon minerals.
Practical implications it is expedient to apply the received results in the formation of the main directions of tax policy for the coming period.
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