ANALYSIS OF ECONOMIC INTEROPERABILITY OF OIL AND GAS ENTERPRISES WITH LOCAL BUDGETS
The purpose of the article is to justify ways, to improve the efficiency of the formation of the revenue base of local budgets in terms of tax payments of oil and gas enterprises. The article analyzes the tax receipts from the enterprises of the oil and gas complex in the Nadvirnyansky district, also the economic-mathematical model of the dependence of these enterprises on the amount of revenues is generated, the forecast is made and the factors having the most significant impact on tax payments are established. It is concluded that the Nadvirna oilfield has prospects for further development, therefore investmenting in the development of enterprises of the oil and gas complex will contribute to the development of the district and the growth of the revenue base of the local budget in terms of tax payments by oil and gas companies. The main ways of improving the efficiency of the oil and gas enterprises and the formation of the revenue base of local budgets are outlined in particular, by means of implementation of geological and technical investment projects in the best deposits of the district, it is possible to achieve an increase in oil and gas extraction. The perspective direction of development of both the district and enterprises is energy saving and energy efficiency of use of fuel and energy resources. This is a joint purpose of the oil and gas companies and the district in the person of local authorities, since efficient use of fuel and energy resources will contribute to reducing the costs of enterprises, which means an increase in their profits, and, accordingly, an increase in tax deductions to the local budget, which is the interest of the territorial community. Therefore, local authorities should also invest( shpuld be invested) in oil and gas companies, because their development is a common interest of both parts. As far as local taxation of the oil and gas complex is concerned, tax credits, tax incentives, etc can be provided by local governments. It will be through the combination of efforts of the regions and enterprises that the effectiveness of their development will be achieved.
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