Article - Problems of Modern Economics

Pavlova I. N.
Assistant Professor, Chair of State and Municipal Finances, St. Petersburg State University of Economics, PhD (Economics)
Osina D. O.
PhD student, Chair of State and Municipal Finances, St. Petersburg State University of Economics

Excavation of hydro-carbonic minerals: theoretical and methodological aspects of taxation (Russia, St. Petersburg)

The article describes the history of taxation with regard to excavation of hydro-carbonic minerals and analyzes the major principles of mining taxation. The authors discuss the mechanism used to establish taxation rate for excavation in the Russian Federation and abroad, and calculates the tax for mineral extraction under various extraction conditions

Key words: mineral extraction tax, oil extraction, mining taxation, taxation of hydro-carbonic minerals extraction

Pages: 166 - 168

Литература
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8. Электронный ресурс: http://www.consultant.ru/document/cons_doc_LAW_50642 Дата обращения: 29.09.2018.
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