Legal Regulation of Oil and Gas Budget Revenues in Russia and Foreign Countries

The purpose of the research. The article examines the main features of the legal regulation of oil and gas revenues of the federal budget, changes in budget legislation in this area, as well as the experience of legal regulation and accumulation of budget funds from oil and gas revenues in foreign countries. The experience of the World Trade Organization in the field of legal regulation of oil and gas revenues is analyzed. Gaps in the legal regulations are identified, on the basis of which appropriate solutions are proposed. Results. As a result of the study, the author comes to the conclusion that in the theory of law there is no scientific definition of the concept of "oil and gas revenues of the budget", in connection with which its author's definition is proposed. The experience of legal regulation of oil and gas revenues of the budget of foreign states is useful for the formation of legal regulation of oil and gas budget revenues in Russia, in particular in the field of legal regulation of the management of the National Welfare Fund. The identified problems can be solved in different ways, depending on the geopolitical situation that is developing in the world, in connection with which the state developed operational measures to improve the legal regulation of oil and gas budget revenues.

oil and gas revenues, budget, budget rule, tax on the extraction of minerals, export customs duties, tax on additional income, excise tax on oil raw materials, World Trade Organization