This study aims to determine the advantages and disadvantages of the Russian tax system in the sphere of subsoil use in connection with the adoption of the second part of the Tax Code of the Russian Federation. The comparative estimation of the value of tax burden on subsoil users per 1 ton of extracted oil at the end of 2001 - beginning of 2002 is given. The influence of the current tax on extraction of minerals, on the activity of the main oil and gas producing enterprises of such raw material region as Khanty-Mansi Autonomous District is analyzed too. On the basis of foreign experience, the technique of differentiation of the extraction tax for the purpose of withdrawal of the residual mining rent which is formed in branch, and also stimulation of development of low-profitable deposits of oil and gas is offered.
