Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Improvement and development of the taxation of the output Russian useful minerals
Available online: 9 August 2010 Subject Heading: Tax regulation JEL Classification:
Article is dedicated to the improvement of the taxation of the output of Russian useful minerals. In the article the evolution of tax to the extraction of minerals is examined. The prerequisites of its introduction are indicated. There are determined the basic directions of the reformation the use of the depths. Is evaluated the fraction of the extractive branches at the economy of Russia and the role of tax revenues into the federal budget is based on proposal about the adoption of taxes to the additional income or the super profit. Keywords: taxation, resource, rental payments, tax on useful minerals, excise, excess profit tax |
ISSN 2311-8768 (Online)
|
|