TAX POLICY OF OIL AND GAS PRODUCING COUNTRIES

The article discusses tax models of various oil and gas producing countries. Their comparative analysis was carried out on the basis of a technical and economic assessment of the development efficiency of one of the fields in the Perm Territory. An assessment of the current tax regime showed that the development of the field is on the verge of economic efficiency. Therefore, to assess it, a reduction in the tax burden is required. It is shown that the easiest way to increase the flexibility of the tax system is to differentiate tax rates depending on the level of production and prices. It is concluded that it is necessary to resort to the payment of Royalties or to use an alternative taxation mechanism in Kazakhstan.