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Date submitted2016-10-28
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Date accepted2017-01-08
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Date published2017-04-14
Problems of mineral tax computation in the oil and gas sector
- Authors:
- N. G. Privalov
- S. G. Privalova
The paper demonstrates the role of mineral tax in the overall sum of tax revenues in the budget. Problems of tax computation and payment have been reviewed; taxpayers and taxation basis of the amount of extracted minerals have been clearly defined. Issues of rental content of natural resource taxes are reviewed, as well as problems of right definition of the rental component in the process of mineral tax calculation for liquid and gaseous hydrocarbons. One of important problems in mineral tax calculation is a conflict between two laws – the Subsoil Law and the Tax Code of Russian Federation (26 th chapter). There is an ambiguity in the mechanism of calculating amounts of extracted mineral resources – from the positions of the Tax Code and the Subsoil Law. The second problem is in the necessity to amend the mineral tax for oil extraction the same way as it has been done for gas extraction, when characteristics of each field are taken into account. This will provide a basis for correct computation of the natural resource rent for liquid and gaseous hydrocarbons. The paper offers recommendations for Russian authorities on this issue.
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Date submitted2016-08-30
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Date accepted2016-10-30
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Date published2017-02-22
Gas-dynamic processes affecting coal mine radon hazard
- Authors:
- V. I. Efimov
- A. B. Zhabin
- G. V. Stas
The paper focuses on vertical migration of radon in surrounding rocks described by Fick's first law as well as by the continuity equation for diffusion flow, with allowance for sorption and radioactive decay processes. Taking into account special characteristics of vertical radon diffusion, the process can be considered stable. It is demonstrated that for productive areas it is feasible to consider one-dimensional convective diffusion, as diffusive transport of radon by the air of productive areas occurs at steady-state conditions. Normally the factor of radon emissions prevails if atmospheric pressure is constant. Amount of air, calculated using this factor, by 20-30 % exceeds the one needed to dilute carbon dioxide to maximum allowed concentration (MAC).