Akademik Məlumat İdarəetmə Sistemi
SOCAR Proceedings, no.2, pp.105-109, 2022 (ESCI)
In modern conditions, the definition of the amount of differential mountain rent on the macro level (the oil-producing company, the industry) should allow optimizing the tax system in oil production by determining the maximum limits of seizure. Оn the basis of a methodology based on the submissions of political economy, on a differential mining at the level of production facility as a difference between the closing costs, calculated on the production volume and its actual costs, a methodology was proposed by the method of differential mountain rent on the macro level as The amounts of the dimensions of the specified rental income on individual production facilities (well, deposit). On the basis of the proposed methodology, the work was calculated by differential mining rates on oil production of Azerbaijan in 2020 according to state statistics. The calculation and subsequent seizure of the amount of differential mountain rent in the state's income will allow further taxation of oil production can be carried out at unites rates or differentiated by the natural and transport component (Rent of location), as a tax on mineral mining (NPPI).