System of differentiated coal extraction tax rates
Authors:
About authors
- Ph.D. Assistant Professor Saint-Petersburg State Mining Institute (Technical University)
Abstract
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.
Область исследования:
(Archived) Economical aspects in the developments оf fuel & energy complex
Keywords:
tax on mineral resources extraction
coal-mining companies
differentiated tax rates
system of correction factors
economic incentive
References
- Klasson M. American «hills» // World Energy. 2007, № 8.