Analysis of the fiscal payment for the magistral transporting of hydrocarbons

Adam Vasylyovych Bodyuk


In scientific works it has been studied the mechanisms of rent payments gathering. The scientists also investigate  the problems of regulation of economic mechanism of subsoil use. But there are no research works on the definition of indicators of state revenue accruing from the bowels of subsoil users according to the assessment of the significance of commodity-money relations between entities and the stat . We have analyzed rent payments as a form of state revenues from hydrocarbons movement through underground magistral transport system on its territory.

Analysis of the current rent fact has showed that it is a payment for certain services but neither  a tax nor  a fee. In Tax Code of Ukraine it is determined that the tax is mandatory, unconditional payment to the budget. Rent is paid on treasury bills for magistral displacement of  special property. So, it is not an unconditional payment.

Interstate movement of hydrogen pipelines resources can be logically called fiscal-transport services. A fee for such services can be properly called fiscal-trunk income (FMD). Instead of the concept of the rental fee rate it is proposed to apply the concept of transport and magistral tarrif.

In the new version of the Tax Code, Article 251, it is determined a set (it is necessary to note types) of rental fee: for use of subsoil for mining; special use of water and forest resources; transportation of oil and oil products through by pipelines and oil pipelines, transit pipeline transportation of natural gas and ammonia through Ukraine and others. But we have to remember that natural resources are not owned by the state,so these payments also can not be called rent rees.

Consequently ,it is proposed to call the fee for the interstate transfer of hydrocarbon resources fiscal-magistral fare  and correspondingly to change the mechanism of calculation and making money on the  treasury bills. The creation of such a mechanism requires  more detailed studies. 


hydrocarbons; pipelines; transportation; resources; payer; rent, fiscal profit; rate

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Science Works Journal "Ekonomichnyy analiz"

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