Tax on mineral extraction is the main method of collection of the resource rent in Russia. However, the tax level on solid minerals is very low, so it does not correspond to their share in the production as well as the export of raw materials. In connection with that, an investigation of new approaches to the taxation of solid minerals based on the best world practices becomes the burning issue.
Abstract
Tax on mineral extraction is the main method of collection of the resource rent in Russia. However, the tax level on solid minerals is very low, so it does not correspond to their share [...]