تحليل مقايسه‌اي رژيم مالي قراردادهاي بيع‌متقابل و قرارداد نفتي ايران (ipc) مطالعه موردي ميدان آزادگان

Comparative Analysis of Fiscal Regimes in Buy-Back Contracts and Iran Petroleum Contract (IPC) Case Study: Azadegan Oil Field

نظام يا رژيم مالي حاكم بر قراردادها از مهمترين وجوه تفاوت قراردادهاي بالادستي صنعت نفت با يكديگر است. به لحاظ اقتصادي، رژيم مالي قراردادها از دو منظر كارآمدي نظام طراحي شده و ميزان سهم بري (واقعي) طرفين از پروژه قابل مقايسه است. مقايسه قراردادهاي بيع متقابل با قرارداد جديد نفتي ايران (ipc) از دو منظر ملاحظات اقتصادي كارآمد بودن رژيم مالي و ميزان واقعي سهم بري پيمانكار خارجي (از طريق شبيه سازي قراردادها در پروژه ميدان نفتي آزادگان) حاكي از كارآمدتر بودن نظام مالي قرارداد ipc (به استثناي نظام مالياتي) نسبت به بيع متقابل و مطلوب تر بودن و كم هزينه تر بودن آن براي كشور ميزبان (ايران) است.

Fiscal regime governing contracts is one of the main aspects of differences between petroleum contracts with each other. To design a suitable fiscal regime, economic considerations are on the top of priority. Comparing Buy-Back contracts with new Iran Petroleum Contract (IPC) shows that Buy-Back contracts have intrinsic problems such as being short term, having a disintegrated chain of production, faulty tax system and having cost based fiscal system. While IPC is long-term contracts with an integrated chain of production and the contractor has an incentive for cost saving (but with the same faulty tax system). On the other hand, comparing the net present value of contractor take shows that IPC could have been more desirable and cost-effective in Azadegan oil field than Buy-Back contract