About some issues of taxation of subsurface use

According to the author of the article, the transition to taxation of financial results in the extractive industries will help: get additional surplus profit from the development of highly profitable deposits, ensure the economic efficiency of the development of already known deposits, as well as the extraction of hard-to-recover reserves and reserves without infrastructure; take into account changes in raw material prices on world markets, as well as other macroeconomic aspects. Taking into account the fact that extractive industries are very important for generating budget revenues, it is necessary to gradually introduce a taxation system based on determining the surplus profit of extractive companies.