Таможенно-тарифное регулирование экспорта из России нефти и нефтепродуктов

Д. Ю. Федотов

Authors

D. Yu. Fedotov Institute for Research on Socio-Economic Transformations and Financial Policy of the Financial University under the Government of the Russian Federation

Keywords:

customs duty, mineral extraction tax, oil, petroleum products, tax manoeuvre, export, budget

Abstract

The article is devoted to the study of customs tariff regulation of exports of oil and petroleum products from Russia. In recent years, Russia has used two main financial instruments for taxing exports of oil and petroleum products from the country: export customs duties and mineral extraction tax (MET). Until 2015, most of the revenues of the Russian federal budget from the export of oil and petroleum products were generated at the expense of export customs duties. Since 2015, after the start of the tax manoeuvre, there has been an increase in the receipt of mineral extraction tax due to a reduction in the receipt of export customs duties. The article provides an assessment of the consequences of the tax manoeuvre. The purpose of the study is to identify the preferred form of taxation of exports of oil and petroleum products from Russia. According to the results of the analysis, the initial hypothesis was confirmed that export customs duties are better than MET to cope with the task of withdrawing oil rents created during export. Correlation analysis revealed a close statistical relationship between total exports of oil and petroleum products and total customs duties on oil and petroleum products: the correlation coefficient in the period before the tax manoeuvre was 0.8128. At the same time, the correlation analysis found a weak statistical relationship between the total exports of oil and petroleum products and the total MET for oil (including used for export petroleum products) after the start of the tax manoeuvre. In this regard, it is proposed to return to the mechanism of oil export regulation with the use of customs duty taking into account the economic interests of the EAEU countries.

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Author Biography

D. Yu. Fedotov, Institute for Research on Socio-Economic Transformations and Financial Policy of the Financial University under the Government of the Russian Federation

Doctor of Economic Sciences, Associate Professor, Main Researcher at the Institute for Research on Socio-Economic Transformations and Financial Policy of the Financial University under the Government of the Russian Federation, Moscow; Professor of the Department of International Relations and Customs Affairs, Baikal State University, Irkutsk

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