Tax on extraction of mineral resources and the direction of increase its regulatory role

Revenues from taxation of mineral extraction form a significant share of the country's budget and are a source of funding for state budget expenditures, including environmental protection. The economic significance of the met is manifested primarily through the fiscal function, while the regulatory function of the tax has been relegated to the background, as a result of which the current system of taxation of mineral extraction has significant drawbacks. The article analyzes the revenues of the mineral extraction tax to the consolidated budget of the country, and also defines the role of oil and gas revenues in the structure of tax revenues of the Federal budget. The main drawbacks of the current system of taxation of minerals are revealed.