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Contemporary stagnation of oil and gas prices has become a key factor contributing to a decrease in revenues of oil and gas producing countries. However, the nature of the issue is different. The given paper states that the issues related to granting incentives for petroleum companies prevail in the countries with decentralized tax system both at the level of state and subordinate entities. The countries with decentralized tax system have a wider range of problems due to accumulation of oil-and gas revenues in federal budget, and, as a consequence, development of regional financial assistance, which is demonstrated by the example of Tomsk Oblast. Hence, the authors consider the policy of total oil-and gas revenue retrieve to be inappropriate, which could result in deprivation of regional development perspectives.