Technical, Economic and Fiscal Aspects of Increasing the Efficiency of Development of Oil and Gas Regions in the East of Russia

The article is devoted to the analysis of the influence of the tax system on the development and efficiency of one of the most technologically advanced industries of the Russian economy - the oil and gas sector. It was shown that tax regulation is one of the most important tools for the short-term optimization of the costs of resource users. Calculations were carried out for the selected models in order to identify the main factors of influence on the resulting indicators. For a typical resource development project in Eastern Siberia, the maximum level of the resulting indicators, as well as revenues to regional and local budgets, corresponds to the level of oil prices of 40-45 dollars per barrel. Recommendations for changes in the existing tax system were given in order to stimulate the introduction of high-tech developments in the oil and gas sector, as well as improve the economic efficiency of investment projects.