Taxation system of oil and gas sector of Russian economy: problems and development ways

The article discusses the characteristics of the tax system of the oil and gas sector of the Russian economy from the perspective of a conceptual approach. The problems of the taxation system in the oil and gas sector of the Russian economy are raised: the lack of incentives for investment activity by oil and gas companies, the reduced efficiency of the existing tax system, the risk of reducing tax revenues to the state budget due to increased exhaustion of oil and gas fields, the need to effectively control budget losses. The advantages and disadvantages of introducing a tax on additional income from the extraction of hydrocarbons are analyzed.