System of payments for subsoil use and production efficiency in the coal industry
- G.V. Plekhanov Saint Petersburg Mining Institute
Abstract
Improving the efficiency of production in the mining industry is possible on the basis of improvement and development of the economic mechanism of rational use of mineral resources. One of the main objects of research in this case is the tax system, which is explained by its key importance for the effective process of developing the potential of mineral resources. The most important direction of improving the tax system in the mining industry is the transition to the rent principle of taxation, which makes it possible to link the taxes transferred by mining enterprises to the budget with the economic efficiency of mining production. Recommendations on improving the tax system for the Russian coal industry enterprises have been developed. They were used for the economic evaluation of the project of development and technical re-equipment of mines of Vorkuta industrial region for the period up to 2015.
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