Comparative analysis of preferences and tax systems in the oil-rich regions of Alberta, Khouzestan and the Khanty-Mansi region (with looking on geology structure of these countries)

This study provides a comparative analysis of policy preferences and tax systems in three oil-producing regions: Alberta (Canada), Khouzestan (Iran) and Khanty-Mansi (Russia), all of which are remote but strategically important in terms of economy and energy resources. The main objective is to assess the collection and allocation of tax revenues from oil and gas in centralized and decentralized systems and to examine their implications for regional development. In this study, a qualitative comparative method was used, relying on secondary data, official statistics, budget reports and case studies. The findings show that Alberta, as part of the Canadian federal system, enjoys a high degree of autonomy in collecting and spending oil revenues, and through this, it has been able to make extensive investments in infrastructure, public services, and economic diversification programs. In contrast, Khouzestan and Khanty-Mansi, under a centralized tax structure, transfer the bulk of revenues to the central government, which has led to a decrease in local investment capacity and an increase in dependence on transitional budgets. In addition to the fiscal structure, political and historical factors also have a significant impact on tax preferences and resource allocation. The conclusion shows that to achieve sustainable growth and distributive justice, it is necessary to intelligently design a tax system that, while preserving national interests, allocates an appropriate share of resource revenues to regional development. This can be achieved through the establishment of regional development funds, participatory budgeting, and private-government cooperation.

کلیدواژه ها:

difference tax level ، remote oil regions ، Russia ، Canada ، Iran ، developing remote regions ، PNG