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Vol 208
Pages:
56
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Actual problems of taxation at mining of solid minerals

Authors:
L. A. Nikolaichuk
About authors
  • National Mineral Resources University (Mining University)
Date submitted:
2013-08-19
Date accepted:
2013-10-20
Date published:
2014-07-15

Abstract

Actual problems of taxation at mining of solid minerals have been developed in the paper. There is description of the shortcomings of the lows. Problems of determining the tax base and tax differentiation for production were considered. Opinions of experts in the field of improving the taxation system in the extraction of solid minerals were presented. Prospects for development of this area were identified.  

Николайчук Л.А. Актуальные вопросы налогообложения при добыче твердых полезных ископаемых // Записки Горного института. 2014. Т. 208. С. 56.
Nikolaichuk L.A. Actual problems of taxation at mining of solid minerals // Journal of Mining Institute. 2014. Vol. 208. p. 56.
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