IDEAS home Printed from https://ideas.repec.org/p/hig/wpaper/75-law-2017.html
   My bibliography  Save this paper

Subsoil Use Payments and Their Functioning Regimes: the Experience of Legal Regulation in the Russian Federation

Author

Listed:
  • Alexander A. Yalbulganov

    (National Research University Higher School of Economics)

Abstract

Revenues from the oil and gas industry continue to make up the largest proportion of state budget revenues. Public-legal payments with a non-tax character enacted by the Law of the Russian Federation on Subsoil (“Subsoil Law”) have an important role in the diversification of payments for the use of subsoil. The author, on the basis of an analysis of legislation, court practice and doctrine, proposes to revise the payment system established by the Subsoil Law and include regular payments to the system of taxes and fees, and modernize one-off payments by fixing all of their elements in the legislation, and not in the individual administrative legal acts

Suggested Citation

  • Alexander A. Yalbulganov, 2017. "Subsoil Use Payments and Their Functioning Regimes: the Experience of Legal Regulation in the Russian Federation," HSE Working papers WP BRP 75/LAW/2017, National Research University Higher School of Economics.
  • Handle: RePEc:hig:wpaper:75/law/2017
    as

    Download full text from publisher

    File URL: https://wp.hse.ru/data/2017/10/18/1158097500/75LAW2017.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    chargeability of subsoil use; payments for the use of subsoil; subsoil users; regular and one-off payments; production sharing agreements;
    All these keywords.

    JEL classification:

    • Z - Other Special Topics

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hig:wpaper:75/law/2017. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Shamil Abdulaev or Shamil Abdulaev (email available below). General contact details of provider: https://edirc.repec.org/data/hsecoru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.