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On the problem of determining the object of taxation for the tax on mineral extraction in the extraction of metal ores


Dmitriy Gavrilenko
(about the author)

Gavrilenko Dmitriy Valeryevich –

Published in:
Russian Journal of Entrepreneurship
– № 8-1 / August, 2009



Keywords: manufacturing industry, mineral extraction tax, minerals, mining, mining industry, object of taxation, ore


Citation:
Dmitriy Gavrilenko (2009). On the problem of determining the object of taxation for the tax on mineral extraction in the extraction of metal ores. Russian Journal of Entrepreneurship, 10(8), 174-180. — url: http://bgscience.ru/com/lib/1445


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Abstract:

This article is devoted to consideration of a controversial practice of determining the object of taxation for the tax on mineral extraction in the extraction of metal ores. The author has substantiated the unjustified recognition of the object of taxation of crude ore and the application of current method of its assessment. The conclusion is made about the need to develop a special mechanism for the removal of mining rents and changes in legislation of the Russian Federation on taxes and charges.







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