Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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THE IMPACT OF EXPLORATION ASSETS EXISTENCE ON THE ORGANIZATION`S TAX BURDEN

Zyleva N.V. 1
1 Tyumen State University
The article gives a valuable information about the tax burden which is a stumbling block between the state and the taxpayer. On the one hand, the State is in sore need of financing at the expense of taxes on the enterprises. But on the other hand, taxpayers will always resist to it by reducing the tax burden. It is specially noted that the better part in structure of tax payments of the oil and gas extracting companies is the property tax. The oil and gas extracting companies are carrying out search, an assessment and investigation of minerals. The intangible and the tangible exploration assets are a part of their property. Attempts are made to analyze to impact of this exploration assets on the tax base of the companies property tax.