Legal Regulation of Oil and Gas Budget Revenues in Russia and Foreign Countries
( Pp. 267-272)

More about authors
Motorina Anna Alekseevna Postrgaduate student
Financial University under the Government of the Russian Federation
Moscow, Russia
Abstract:
The purpose of the research. The article examines the main features of the legal regulation of oil and gas revenues of the federal budget, changes in budget legislation in this area, as well as the experience of legal regulation and accumulation of budget funds from oil and gas revenues in foreign countries. The experience of the World Trade Organization in the field of legal regulation of oil and gas revenues is analyzed. Gaps in the legal regulations are identified, on the basis of which appropriate solutions are proposed. Results. As a result of the study, the author comes to the conclusion that in the theory of law there is no scientific definition of the concept of "oil and gas revenues of the budget", in connection with which its author's definition is proposed. The experience of legal regulation of oil and gas revenues of the budget of foreign states is useful for the formation of legal regulation of oil and gas budget revenues in Russia, in particular in the field of legal regulation of the management of the National Welfare Fund. The identified problems can be solved in different ways, depending on the geopolitical situation that is developing in the world, in connection with which the state developed operational measures to improve the legal regulation of oil and gas budget revenues.
How to Cite:
Motorina A.A., (2022), LEGAL REGULATION OF OIL AND GAS BUDGET REVENUES IN RUSSIA AND FOREIGN COUNTRIES. Gaps in Russian Legislation, 5 => 267-272.
Reference list:
Federal Law No. 49-FZ dated March 18, 2020 "On the transfer of part of the income received by the Central Bank of the Russian Federation from the sale of ordinary shares of the public joint-stock company Sberbank of Russia" // RG. 2020. No. 60.
General agreement on tariffs and trade 1994 // SZ RF. 2012. No. 37 (appendix, part VI). S. 2524 - 2538 (in Russian).
Energy Strategy of Russia for the period up to 2030 // [Electronic resource]. URL: http://minenergo.gov.ru/node/1026 (date of access: 20.04.2021).
Voronina K.P. Financial and legal regulation of oil and gas revenues of the federal budget of the Russian Federation / K.P. Voronina // dissertation for the degree of candidate of legal sciences. - Saratov, 2022. - 234 p.
Korodyuk I.S. Problems of application of foreign experience in the state regulation of the oil and gas complex of Russia / I.S. Korodyuk, S.E. Trofimov // Proceedings of the Irkutsk State Economic Academy. - 2015. - No. 1. - P. 103-109.
Ruchkina G.F. Financial and legal regulation of entrepreneurial activity. M.: ID "Jurisprudence", 2003. S. 154.
Ruchkina G.F., Terekhova E.V. General and problematic aspects of legal regulation of value added tax // Legal world. 2014. No. 1. S. 44 - 50.
Overview of the Norwegian economy // [Electronic resource]. URL: http://www.ved.gov.ru/exportcountries/no/about_no/eco_no/ (date of access: 04/20/2021).
Features of the Norwegian tax system // [Electronic resource]. URL: http://banks.eu/cases/info/81/ (date of access: 09/20/2021).
Presentation of the Minister of Energy A.V. Novak at a meeting of the collegium of the Ministry of Energy of Russia in 2019 // [Electronic resource]. URL: http://minenergo.gov.ru/node/4913 (date of access: 20.09.2021).
Secretariat of the Energy Charter Taxation throughout the oil and gas chain // [Electronic resource]. URL: http://www.energycharter.org/fileadmin/DocumentsMedia/Thematic/Taxation_Study_2008_ru.pdf (accessed 20.09.2021).
Reference information on budget revenues // [Electronic resource]. URL: http://ria.ru/spravka/20130530/933499962.html (date of access: 20.09.2021).
Keywords:
oil and gas revenues, budget, budget rule, tax on the extraction of minerals, export customs duties, tax on additional income, excise tax on oil raw materials, World Trade Organization.


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