Methodical bases and principles of formation of stimulating taxation at subsoil use

E. A. Solovieva

Vol 179

Pages:

14-19

Download volume:

RUS

Research article

Economic aspects of field development and mineral resource base reproduction

Methodical bases and principles of formation of stimulating taxation at subsoil use

Authors:

E. A. Solovieva

About authors

G.V. Plekhanov Saint Petersburg Mining Institute

Date submitted:

2007-12-07

Date accepted:

2008-02-15

Date published:

2008-12-29

Abstract

In this paper the concept of incentive tax system formation in the sphere of mineral and raw complex of Russia is offered. Methodical principles of incentive taxation of entrails users’ profit are proved; the criteria and activities of privileged tax treatment in entrails use are stated.

Соловьева Е.А. Методические основы и принципы формирования стимулирующего налогообложения при недропользовании // Записки Горного института. 2008. Т. 179 . С. 14-19.

Solovieva E.A. Methodical bases and principles of formation of stimulating taxation at subsoil use // Journal of Mining Institute. 2008. Vol. 179 . p. 14-19.

References

Соловьева Е.А. О концепции налоговой реформы в минерально-сырьевом комплексе / Е.А.Соловьева, В.А.Зубков // Записки Горного института. Т.145 (1). СПб, 2000. С.19-29.
Рубченко М. Отравленная пилюля. Новая глава Налогового кодекса создает новые проблемы бизнесу // Эксперт. 2002. № 4. С.39.
Российская бизнес-газета. 2007. № 598.

Methodical bases and principles of formation of stimulating taxation at subsoil use

Abstract

References

Similar articles