THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR IMPROVING THE TAXATION PRACTICES OF OIL AND GAS INDUSTRY ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.22495278Abstract
This article examines the theoretical and methodological foundations for improving the taxation practice of oil
and gas enterprises. The study scientifically analyzes the economic and fiscal characteristics of the oil and gas sector,
including the interrelationship among resource rent, investment risk, tax burden, and state interests. In addition, based
on the practice of Uzbekistan and international experience, the paper highlights key directions for improving taxation
mechanisms for enterprises in the sector. The findings of the study are aimed at ensuring fiscal sustainability in the oil and
gas industry, increasing investment attractiveness, and strengthening the efficiency of tax administration.
Keywords
oil and gas industry, taxation, tax policy, resource rent, excess profit tax, subsoil use, fiscal mechanism, investment attractiveness, tax burden, tax administration.References
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