Suchergebnisse

The characteristics of hydrocarbon resource base qualitative and quantitative degrade are reflected in the increase of the share of small and medium-sized deposits, as well as hard-to-recover reserves. This makes the need to update the approaches to the implementation of the geological prospecting programmes. The geological exploration performance differs in oil-producing regions of the Russian Federation due to a number of various factors. The subject matter of the study is the assessment of the strength of these factors in various working, geological, infrastructure and economic conditions to determine the effectiveness of the existing economic model of the recovery of hydrocarbon resource base, as well as to develop the author's suggestions. The hypothesis of the study proposes to change the economic, as well as financial and tax mechanisms of government regulation of the geological exploration, carried out by small oil producing companies on license areas with one or several fields in order to stimulate the development of hydrocarbon resource base. The method of the study is the correlation analysis of the impact of various factors on geological exploration on mineral resource base recovery. It is carried out utilizing K. Mohn model and the statistical data of three subjects of the Russian Federation (the Republic of Tatarstan, Khanty-Mansiysk Autonomous District and Tomsk region). The results of the study can be applied in the tax and financial legislation, as well as in the management of oil and gas industry in the field of geological exploration. On the basis of the conducted analysis and international experience, the author suggests to introduce reasonable tax incentives and the mechanism of public private partnership in the realization of geological prospecting programmes with the aim to support small oil producing companies at the initial stage of the development of a field. ; Проанализированы факторы, влияющие на реализацию программ геологоразведочных работ и их результативность в региональном разрезе, с целью определения действенности существующей организационно-экономической модели воспроизводства минерально-сырьевой базы углеводородов. Рассмотрены основные проблемы воспроизводства углеводородного сырья в Ханты-Мансийском автономном округе, Республике Татарстан и Томской области. Представлены особенности налогового стимулирования геологоразведочных работ в России и зарубежных странах.

The relevance of analysing the impact of various factors (including finance and tax mechanisms) on reproduction processes is due to the complex problem of reproducing the oil and gas resources. We focused on studying the tax incentives and the state's tax expenditures on the mineral extraction tax, and particularly, on oil extraction tax. We hypothesised that differentiated impact of the tax incentives would necessitate the improvement of the incentive mechanisms in the context of transforming paradigm of the hydrocarbon resource base's reproduction. The research methodology includes the analysis of the impact of the state's tax expenditures on investments in geological exploration, prospecting operations, and growth of oil resources. We conducted this analysis based on statistical data on five regions of the Russian Federation using Data Envelopment Analysis. The obtained results of the comparative analysis have allowed dividing the analysed Russian regions into three clusters. In this case, Tomsk Oblast and KhMAO-Yugra form a cluster characterised by the minimal positive effect of tax incentives on oil resources' reproduction. The research results have demonstrated the eficiency of the tax incentives in stimulating extraction that leads to the imbalances in the natural resources management. In the territorial aspect, the hydrocarbons resource base and oil-and-gas industry's sectoral structure cause that imbalance. In the technological aspect, the imbalance is due to the extraction's intensification that negatively affects the resources' reproduction. Based on the analysis, we suggest introducing a justified investment of a part of the released capital (as a result of tax incentives) belonging to users of natural resources into geological exploration in accordance with regional principles. The study's results can be used in the field of finance and tax legislation as well as in oil-and-gas industry management in the sphere of geologic exploration. © 2019 Institute of Economics, Ural Branch of the Russian Academy of Sciences. All rights reserved. ; Представлена современная парадигма воспроизводства ресурсной базы углеводородов. Рассмотрено льготирование в системе недропользования. Показано влияние налоговых механизмов стимулирования на производство ресурсной базы углеводородов. ; The article has been prepared with the support of Russian Foundation for Basic Research, the grant No 18-010-00660 A Conceptual approaches to the paradigm of sustainable and balanced natural resources management of the region, considering the specifics of