Problems of taxation improvement in mining industries
Authors:
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
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.