Visualization of data describing the tax culture in oil and gas industry

Abstract

The author gives an attempt to describe the manifestation of the tax culture using an original approach based on the economical analysis of the tax collection rate statistics. The oil and gas industry determines the survey sample as oil and gas taxes represent the largest portion of the tax revenue to the Russian budget (the following regions being the biggest taxpayers are examined: Khanty-Mansi Autonomous Okrug - Yugra, Yamalo-Nenets Autonomous Okrug, Republic of Tatarstan, Orenburg region, Krasnoyarsk region, Perm region, Samara region). The data processing is carried out using the MDV software (multi dynamic viewing) developed by the "Petroleum Engineering Consulting" LLC. The indicators of the tax culture manifestations are low tax debt and absence of tax incentive abuse. The mineral and hydrocarbon extraction tax debt statistics as well as the statistics of the federal budget shortfalls from the tax incentives are considered in the paper. The analysis reveals that the tax on mineral resource extraction (MRET) is paid almost in a timely manner. This allows concluding that the oil and gas sector taxpayers have high tax culture and seek to respect its principles when interacting with the corresponding federal agencies of the executive branch of the Russian government.