... graded severance tax rate. Materials and methods A step-down coefficient to the severance tax rate fixed by the RF Tax Code is used. The coefficient depends on oil viscosity, and is calculated by the formula. Results A way to stimulate the use of the innovative technologies is proposed along with ways to ensure that the oil production grows, and economic conditions are created for the efficient field development. Conclusions Fiscal expansion will allow retaining hydrocarbon production and even increasing ...

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