Home  Journals  Financial Analytics: Science and Experience  9(33) - 2010 August

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

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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