Necessity of creation and practical application of differentiated tax rates in respect of coal-mining enterprises is proved. The system of correction factors to be applied to the basic rates of tax on coal extraction is offered. These correction factors take into account different geological, mining, technical and economic conditions of coal production in different coal-mining regions.
Development of coal-mining companies in Russia is considered from the position of changes that take place in the domestic fuel and energy market. The existing approaches to the problem of economically sound pattern of fuels consumption in the home market and to defining of long-term prospect of coal, gas and power industries projects are analyzed.
The paper justifies the necessity to develop and introduce public protective measures regarding domestic coal-mining companies that export considerable part of their production. Introduction of flexible railway transport tariffs is offered as one of the export protective measures. Possible ways of tariff changes are their proportional increase or decrease depending on changes in the coal selling prices as well as tariff binding to the average export sales profitability level of the company for a chosen period of time.
Increasing of competitiveness of domestic enterprises and goods they produce is declared to be the essential problem of the Russian economy. In order to manage the competitiveness level of the object which is researched it is necessary to define quantitatively competitiveness figure. Nowadays there is no generally accepted procedure of competitiveness estimation concerning different kinds of objects. In the work estimation of the coal-mining company competitiveness is carried out by means of two methods. In respect of coal production competitiveness estimation method some clarity and additions are offered. They concern the specific features of using coal as fuel and raw material for generating electricity.
