Evaluation of Taxes and Revenues from the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries
Evaluation of Taxes and Revenues from the Energy Sector in the Baltics, Russia, and Other Former Soviet Union Countries
复制标题
波罗的海国家、俄罗斯和其他前苏联国家能源部门的税收和收入评估
DOI：
10.5089/9781451845235.001.a001
复制
发表时间：
1998
期刊：
影响因子：
--
通讯作者：
D. Gray
中科院分区：
文献类型：
--
作者：
D. Gray
This paper examines the level and structure of fiscal revenues from the Baltics, Russia, and other former Soviet Union countries` (BRO) energy sector and suggests reforms in energy tax policy. Revenues from the oil and gas sectors are about half the level that might be expected from international comparisons. Low oil revenues result from infrastructure constraints on oil exports, weak tax administration, and inappropriate tax structures. Low gas revenues are due to low statutory tax rates, a tax structure that does not capture monopoly or resource rents, and weak tax administration. Taxation of oil products could be increased.
