Pp. 256-260 G.I. Shmal THE PROBLEM OF DEVELOPING OIL DIFFICULT TO RECOVER IN RUSSIA AND SOLUTION APPROACHES G.I. Shmal Union of Oil and Gas Producers of Russia, Moscow, Russia Abstract. <...> The article deals with problems of functioning and further development of the fuel and energy complex of Russia. <...> As a result of negative trends the status of the mineral resource base of hydrocarbons in recent years is characterized by a reduction of proven reserves and an extremely low rate of production. <...> In Western Siberia, as in other oil-bearing provinces of Russia, cost-effective oil reserves are reduced. <...> It is now apparent that the prospect of oil production in Russia, the further development of the fuel and energy complex are anyhow related to the development of reserves difficult to recover that make up almost 2/3 of proven oil reserves. <...> Technologies for production of such oil are very costly. <...> The current state of tax policy and legislation for the development of ‘complex’ oil is simply unprofitable, as well as engagement of technologies that increase the recovery factor. <...> New approaches to improve the situation, more effective mechanisms of the tax system are needed across the industry. <...> Only the implementation of a new development model of the mineral complex will allow to launch new large-scale projects in the industry, which can not be considered and implemented without an integrated approach, apart from the solution of social and economic problems of development of the territory, active participation of the government, both at the federal and at the regional levels. <...> Keywords: fuel and energy complex, problems, oil difficult to recover, development, tax policy DOI: 10.18599/grs.18.4.2 For citation: Shmal G.I. The Problem of Developing Oil Difficult to Recover in Russia and Solution Approaches. <...> In Russia, taking into account our own competitive position in the global market, we understand the energy security issue as, first and foremost, to ensure the reliability of all countries and the entire population of the planet with energy resources. <...> The very problem of energy security brings to the fore one of the most important strategic objectives of our country. <...> In spite of the current relations with Europe, and the US efforts to reshape the architecture of global energy security, we must not abandon the planned line on the leading role in energy policy (Shmal, 2016). <...> State balance of mineral <...>