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Vol 184
Pages:
188-194
Download volume:
RUS
Article

System of differentiated coal extraction tax rates

Authors:
O. Y. Filatova
About authors
  • Ph.D. Assistant Professor Saint-Petersburg State Mining Institute (Technical University)
Date submitted:
2008-11-30
Date accepted:
2009-01-01
Date published:
2009-12-11

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
Funding:

None

Go to volume 184

References

  1. Klasson M. American «hills» // World Energy. 2007, № 8.

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