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阿根廷、哥伦比亚和委内瑞拉三国的现行石油税制对吸引外国投资和鼓励勘探开发都有不同程度的消极影响和阻碍作用。这些障碍的产生主要缘于这些国家依赖与净收入和经济收益无密切关系的税收手段,从而使征税基数和抽税比例不尽合理。税收使投资者开采石油的保本油价水平提高,油田最小经济规模增大,投资人可承受的干井数量减少。另外,政府所得的利润份额所占比例过大,而且投资人将承担大部分的风险。这些都影响了对石油勘探开发的投资积极性。
The current petroleum tax regimes in Argentina, Colombia and Venezuela have both negative and hampered effects on attracting foreign investment and encouraging exploration and development to varying degrees. These obstacles are mainly due to the fact that these countries rely on tax measures that are not closely related to net income and economic returns, thus making the tax base and the proportion of tax evasion unfeasible. Taxes enable investors to raise oil prices for oil exploitation by increasing the minimum economic scale of oil fields and reducing the number of dry wells that investors can afford. In addition, the share of profits made by the government is too large, and investors will bear most of the risks. All these have affected the enthusiasm for investment in oil exploration and development.