Mineral extraction tax: theory and practice of mineral taxation in the development of overburden dumps in Russia

The article deals with the problems of taxation with a tax on the extraction of minerals extracted from overburden dumps. The legislation of the Russian Federation in the field of taxation of subsoil use is analyzed. The lack of legal certainty has been established, and the ambiguous classification at the legislative level creates conditions for tax disputes, new uncertainties in tax legal relations, which is not aimed at improving the investment climate, revising the objects of taxation, creating unified sectoral methodological approaches to the taxation of types of solid minerals extracted from different types of minerals. The article proposes a variant of taxation of minerals extracted from overburden dumps at the present stage of formation of tax legal relations in Russia.