Activitatea de prospectiune, explorare si exploatare a resurselor minerale: regimul fiscal si implicatiile asupra mediului
The imminent exhaustion of some important mineral resources is one of the elements that led to the need for prompt and radical change in the attitude towards the environment and regarding development, based on current technologies and strategies. In this context, the Romanian legislation provides the obligations and liabilities on natural and legal persons engaged in mining under license or operating permit to ensure the necessary financial funds for environment regeneration. However, holders of licenses/permits for prospecting, exploration and exploitation of mineral resources owe taxes and mining royalties to the state budget. The mining taxes are determined in lei/square km according to the type of the activity and mining royalties are set at a percentage of the value of mining production or as a fixed amount per unit of mining production, according to the type of the mineral products exploited. Paper: http://ccefa.spiruharet.ro/materiale/dder.pdf
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