RENT INCOME TAXATION IN RUSSIA AND ABROAD

The paper gives the comparative analysis of rent relations regulation in different countries and regions producing energy resources and provides the overview of methods of rent income distribution in oil and gas industry. The author proposes an optimal system of control of the Russian economy rent potential, which takes into account the whole structure of public interests and the complex mechanism for rent income seizure in the oil and gas sector. Foreign experience in the oil and gas revenues distribution can become a recommendation for the improvement of efficiency of formation and use of Reserve Fund and National Welfare Fund in Russia.