Taxation of types of minerals extracted from dumps of overburden rocks

The article deals with the problems of taxation by the mineral extraction tax of residual precious metals obtained during the involvement in the processing of overburden dumps. The sources of financial income of subsoil users are analyzed. The lack of methods and approaches in the taxation system, as well as tools, is the cause of tax disputes regarding the taxation of residual types of minerals (precious metals) by the mineral extraction tax when dumps are involved in the processing of roof rocks. The article presents an analysis of legislation in the field of taxation of subsoil users and options for the application of preferential taxation on mineral extraction tax in the processing of overburden dumps, containing precious.