The author shows that the value of the reserves depletion extent of 0.2 fractions or less used in calculating of decreasing coefficient to mineral resources production tax will encourage development of small-sized oil fields in Russia.
налог на добычу полезных ископаемых, коэффициент выработки запасов, добыча нефти, окупаемость проекта, чистый дисконтированный доход, отчисления в государственный бюджет, mineral resources production tax, reserves’ depletion, oil production, project payoff, net present value, payment to the state budget
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