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Development of approaches to improving taxation of solid minerals extraction
[Разработка Подходов К Совершенствованию Налогообложения Добычи Твердых Полезных Ископаемых]

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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.

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  • Koryitin Andrey & Kostrykina Natalia & Melkova Elena, 2021. "Development of approaches to improving taxation of solid minerals extraction [Разработка Подходов К Совершенствованию Налогообложения Добычи Твердых Полезных Ископаемых]," Working Papers s21121, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:s21121
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    Keywords

    mineral extraction taxing; tax system development;

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