Taxation of mineral resources in the Russian Federation
Автор: Kerimov I.K., Mallayeva M.I.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 12 (55), 2018 года.
Бесплатный доступ
The article reveals the essence of the tax on mineral extraction. The dynamics of the mineral extraction tax receipts in the federal budget of the Russian Federation. The advantages and disadvantages of MET are determined. Considers the positive and negative aspects of the introduction of a tax on additional income. Also, proposed ways to improve the existing mechanism of taxation of minerals in the Russian Federation.
Mineral extraction tax, oil and gas revenues, minerals, additional income tax, tax and non-tax revenues
Короткий адрес: https://sciup.org/140241131
IDR: 140241131