Feasibility of changing the tax regime of an oil and gas production enterprise

The purpose of the study is to identify drivers of increasing the efficiency of the AIT regime. The objectives of the study are to consider the drivers of increasing the efficiency of the NDT regime, namely: assess the impact of state tax policy on the financial activities of oil and gas companies, to give an economic assessment of the effectiveness of the transition to the new tax regime of personal income tax. As a result of the analysis, solutions and mechanisms for managing the tax burden are presented, and the main hypotheses for increasing the efficiency of the personal income tax regime are described. The results obtained in the article during the economic assessment of the transition to the new tax regime of AIT to stimulate companies to invest in deposits with the highest total value added with the maximum avoidance of manual regulation through targeted incentives, received a positive economic effect.