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Vol 208
Pages:
56-59
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RUS
Article

Actual problems of taxation at mining of solid minerals

Authors:
L. A. Nikolaychuk
About authors
  • Ph.D. assistant lecturer 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.

Область исследования:
##submission.archive.categories## Rational subsurface use: theory, methodology, practice
Keywords:
the mineral tax solid minerals problems of taxation
Go to volume 208

References

  1. URL: http://www.rosnedra.gov.ru/article/5730.html
  2. Gryzlova E.V. The mineral tax // Tax Bulletin. 2007. N 3.
  3. Iumaev М.М. Valuation of mineral resources for tax purposes // Finance. 2009. N 9.
  4. URL: http://ria.ru/economy/20121129/912794145-print.html

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