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Vol 164
Pages:
125-127
Download volume:
RUS
Article

Problems of taxation improvement in mining industries

Authors:
A. I. Salina
About authors
  • Division of Taxes and Income from the Use of Natural Resources of the Tax and Customs Tariff Policy Department of the Ministry of Finance of Russia
Date submitted:
2004-11-23
Date accepted:
2004-12-23
Date published:
2005-09-20

Abstract

This article presents an analysis of the forms of taxation carried out in Russia, highlighting the problems of taxation in the mining industries and, above all, the main problem - the mineral extraction tax. Further, the issue of “fair” calculation of mineral extraction tax for each specific deposit with its own mining, geological, economic and geographical conditions is considered.

Область исследования:
(Archived) Environmental and economic aspects of mineral deposits development
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