Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector

The article discusses the main directions of improving tax administration at the enterprises of the fuel and energy complex. A fiscal tool is proposed to improve tax administration in the form of a mechanism to reduce the tax burden of enterprises in the energy sector. The influence of resource taxe...

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Main Author: Allaeva G.Zh
Format: Article
Language:English
Published: EDP Sciences 2020-01-01
Series:E3S Web of Conferences
Online Access:https://www.e3s-conferences.org/articles/e3sconf/pdf/2020/76/e3sconf_rses2020_01173.pdf
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spelling doaj-400e2e5c00dc474b8606c5bab7480d742021-04-02T20:46:47ZengEDP SciencesE3S Web of Conferences2267-12422020-01-012160117310.1051/e3sconf/202021601173e3sconf_rses2020_01173Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sectorAllaeva G.ZhThe article discusses the main directions of improving tax administration at the enterprises of the fuel and energy complex. A fiscal tool is proposed to improve tax administration in the form of a mechanism to reduce the tax burden of enterprises in the energy sector. The influence of resource taxes on the effective economic development of extractive energy enterprises is studied.https://www.e3s-conferences.org/articles/e3sconf/pdf/2020/76/e3sconf_rses2020_01173.pdf
collection DOAJ
language English
format Article
sources DOAJ
author Allaeva G.Zh
spellingShingle Allaeva G.Zh
Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
E3S Web of Conferences
author_facet Allaeva G.Zh
author_sort Allaeva G.Zh
title Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
title_short Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
title_full Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
title_fullStr Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
title_full_unstemmed Fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
title_sort fiscal instruments of taxation improvement as a factor of sustainable development of enterprises of the fuel and energy sector
publisher EDP Sciences
series E3S Web of Conferences
issn 2267-1242
publishDate 2020-01-01
description The article discusses the main directions of improving tax administration at the enterprises of the fuel and energy complex. A fiscal tool is proposed to improve tax administration in the form of a mechanism to reduce the tax burden of enterprises in the energy sector. The influence of resource taxes on the effective economic development of extractive energy enterprises is studied.
url https://www.e3s-conferences.org/articles/e3sconf/pdf/2020/76/e3sconf_rses2020_01173.pdf
work_keys_str_mv AT allaevagzh fiscalinstrumentsoftaxationimprovementasafactorofsustainabledevelopmentofenterprisesofthefuelandenergysector
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