DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the same rate as highly profitable and low-profitabl...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	S. Mamaev
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2016
Materias:	вывозные таможенные пошлины на нефть и газ налог на добычу полезных ископаемых система налогообложения природные условия добычи на месторождении природная рента Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/c06a917b5ea649eeb7c134b63fc0e083
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:c06a917b5ea649eeb7c134b63fc0e083
record_format	dspace
spelling	oai:doaj.org-article:c06a917b5ea649eeb7c134b63fc0e0832021-12-03T07:43:14ZDISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT1816-42772686-8415https://doaj.org/article/c06a917b5ea649eeb7c134b63fc0e0832016-01-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/29https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the same rate as highly profitable and low-profitable deposits. It custo causes deposits that could be still long enough to be operated, preserved. In this regard, we consider it necessary to differentiate the mineral extraction tax rate and to abandon the fiscal role of customs duties.S. MamaevPublishing House of the State University of Managementarticleвывозные таможенные пошлины на нефть и газналог на добычу полезных ископаемыхсистема налогообложенияприродные условия добычи на месторожденииприродная рентаSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 161-166 (2016)
institution	DOAJ
collection	DOAJ
language	RU
topic	вывозные таможенные пошлины на нефть и газ налог на добычу полезных ископаемых система налогообложения природные условия добычи на месторождении природная рента Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	вывозные таможенные пошлины на нефть и газ налог на добычу полезных ископаемых система налогообложения природные условия добычи на месторождении природная рента Sociology (General) HM401-1281 Economics as a science HB71-74 S. Mamaev DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT
description	The article discusses the main taxes payable by subsoil users today. This export customs duties on oil and gas and the tax on mineral extraction. The main drawback of the tax on extraction of minerals is a flat scale of its use that are subject to the same rate as highly profitable and low-profitable deposits. It custo causes deposits that could be still long enough to be operated, preserved. In this regard, we consider it necessary to differentiate the mineral extraction tax rate and to abandon the fiscal role of customs duties.
format	article
author	S. Mamaev
author_facet	S. Mamaev
author_sort	S. Mamaev
title	DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT
title_short	DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT
title_full	DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT
title_fullStr	DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT
title_full_unstemmed	DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT
title_sort	disadvantages of the system of taxation of subsoil use and ways to improve it
publisher	Publishing House of the State University of Management
publishDate	2016
url	https://doaj.org/article/c06a917b5ea649eeb7c134b63fc0e083
work_keys_str_mv	AT smamaev disadvantagesofthesystemoftaxationofsubsoiluseandwaystoimproveit
_version_	1718373837668614144

DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT

Ejemplares similares