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The influence of the current taxation mode of polymetallic ores mining on accordance of the tax on mineral extraction to its economic substance


Dmitriy Gavrilenko
(about the author)

Gavrilenko Dmitriy Valeryevich –

Published in:
Russian Journal of Entrepreneurship
– № 8-2 / August, 2009



Keywords: mineral extraction, mineral extraction tax, mountain rent, object of taxation, profitability, tax rate


Citation:
Dmitriy Gavrilenko (2009). The influence of the current taxation mode of polymetallic ores mining on accordance of the tax on mineral extraction to its economic substance. Russian Journal of Entrepreneurship, 10(8), 160-166. — url: http://bgscience.ru/com/lib/1629


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Abstract:

The current system of taxation of mining of polymetallic ores is not perfect. The author proves that by comparing data on the tax proceeds on mineral extraction in the consolidated budget of the Russian Federation with the profitability indicators of extractive industries. How to change this situation? What should be the best mechanism for the removal of mining rents? Read this article.







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