Multi-component complex ore: legal problems of taxation

Finding an optimal balance of public and private interests in taxation is a task that must be addressed by the state, which seeks not only to increase tax revenues to the budget, but also to create optimal tax conditions for business and production development. Therefore, the analysis of the problems of legal regulation of mineral extraction tax (MET) in the extraction of multi-component complex ores, including the determination of the item and rate of taxation, and the search for their optimal solutions is aimed at improving tax legislation in the context of tax reform.