Russian Federation
Th e article reveals the main goals and objectives of tax audit. Th e demand for tax audit in Russia is justifi ed. The problematic, complex and controversial issues of taxation of oil and gas companies are considered. Th e possible tax risks in the calculation and payment of a new tax on additional income from the production of hydrocarbons are analyzed.
tax audit, tax accounting, taxation of oil and gas companies, audit methodology, tax on additional income from hydrocarbon production.
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