Tax on the production of useful mineral as one of the main problems of oil and gas sector of russian economy development

The main problem in determining the mineral extraction tax (mineral extraction tax) is the inconsistency of the law "On Subsoil" and the Tax Code of the Russian Federation. The existing problems, namely, a non-perfect mechanism for calculating the taxable base and the need to make changes to the mineral production tax on oil production, as was done in the gas industry, are the main constraints to the development of the Russian fuel and energy sector. In this paper, the role of the mineral extraction tax in the total amount of tax revenues to the budget, the problem of recording and paying mineral extraction tax are considered, and the range of taxpayers and taxable base of mined minerals are determined.