The essence of terms «subsoil use» and «rational use of mineral resources» in economic aspect is considered in the work. The main prerequisites and ways of effective economic-organizing mechanism creation in the sphere of subsoil use management are stated.
The basic principles of the existing tax structure in the sphere of entrails usage are stated in the article. Some disadvantages of tax on mineral resources extraction in respect of energy resources are pointed out. The necessity of tax rates differentiation with reference to tax on mineral resources extraction is proved in an effort to stimulate rational subsoil usage.
