Mining rent in the modern system of taxation
Authors:
About authors
- G.V. Plekhanov Saint Petersburg Mining University
Abstract
The rent principle of subsoil use payment, the essence of which is the introduction of a single rent tax, is considered. The main problems of modern taxation of subsoil use and ways of their solution are touched upon. Particular attention is paid to the characteristics of rent as an economic category and its components. The essence of one of the methods of determination and evaluation of natural rent, which allows to differentiate the rate of payment for each mineral deposit taking into account its individuality and natural differentiation of extraction conditions, is stated.
Область исследования:
(Archived) Economics. Development of underground space
Funding:
None
Similar articles
Environmentally friendly technologies for disintegrating clay sands in the development of gold and platinum deposits
2003 A. V. Karepanov
Assessment of damage from hazardous emissions at open-pit mining operations during the operation of diesel mining and transportation equipment
2003 V. N. Pavlov
Implementation of information technologies in accounting and management processes at coal mining enterprises with the open-pit mining method
2003 A. V. Kovalevskii