Enhancing production efficiency in the coal industry based on improving the economic mechanism of the rational use of mineral resources
- 1 — G.V. Plekhanov Saint Petersburg Mining University
- 2 — G.V. Plekhanov Saint Petersburg Mining University
- 3 — G.V. Plekhanov Saint Petersburg Mining University
In the conditions of market economy, the increase of efficiency of production in the mining industry is possible on the basis of perfection and development of the economic mechanism of rational use of mineral resources. One of the main objects of research in this case is the tax system, which is explained by its key importance for the effective process of development of the potential of mineral resources. The most important direction of improving the tax system in the mining industry is the transition to the rent principle of taxation, allowing to link the taxes transferred by mining enterprises to the budget, with the economic efficiency of mining production. Recommendations on improving the taxation system for enterprises of the Russian coal industry have been developed. They are used for economic assessment of the project of development and technical re-equipment of mines of the Vorkuta industrial district for the period up to 2015.