Naftos išteklių mokesčio ekonominis pagrindimas

Abstract

Taxes motivation is one of the most complicated in both theoretical and practical views. Planning has to embrace qualitative and quantitative levels. State express strategical aims that should be pursued in all means in the qualitative level. Taxes system should not disagree with strategical aims and should be coordinated with tactical means. Economically motivate taxes plan should be done to accomplish these aims and means. This system is adapted preparing the Royalty substantiation. State’s attitude to oil extraction is expressed in Government’s resolution N. 1232 of 25 October 1996 “Due to strategy of oil prospecting and extraction in Lithuania”. In accordance with this resolution, a rational extraction of oil and gas should be expanded in Lithuania. This strategy should ensure a sufficient income of economical entities and the budget. Following this attitude, the most important purpose of royalty’s researches – to ascertain the royalty’s influence for profitableness of common oil extraction activity and possibilities of expansion of this activity. After the beginning of world crisis of crude oil, the present quantity of royalty in unacceptable with respect to return of investment and it is why this quantity does not stimulate this activity. If the prices’ crisis last a long time, this quantity of royalty should be significantly reduced or abolished at all, as it is in most countries, which extract oil.