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Evaluation of tax revenue as a factor analysis of the tax on extraction of mineral resources
The Economy Under Guard, 2022 The article is devoted to the assessment of the increase in revenues from the tax on the extraction of minerals by the application of methods for assessing the influence of factors. The article presents the results of the application of two methods of factor analysis, which allowed to formulate the advantages and disadvantages of their using.
exaly +2 more sources
Mineral extraction tax: place and role in the Tax System of the Russian Federation
?????? ? ???????????????, 2022 Currently, the problems of taxation of mineral extraction in the Russian Federation are very relevant, which is due not only to the formation of the monetary fund of the state, designed to finance the solution of various national tasks, but also to the rational use of natural resources.
exaly +2 more sources
Mineral Extraction Tax: Evolution and New Realities
Economics, Taxes & Law, 2019 The subject of the research is mineral extraction tax evolution as the main rental payment in mineral resources sector.The purposesof the work are to determine the role of the mineral extraction tax in the current taxation system, assessment of its influence on the extracting industries development, studying key problems in taxation methodology and ...
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On the Possibilities of Tax Decentralization in Russia [PDF]
Финансовый журнал, 2023 During the structural transformation of the Russian economy, it is especially important to ensure the balance of consolidated regional budgets, in particular through tax decentralization. The article presents the results of modeling the redistribution of
Igor Yu. Arlashkin
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Bulletin of the Altai Academy of Economics and Law, 2023 Т.А. Bloshenko, S.E. Demidova
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The Rent Taxation Concept for Solid Minerals Extraction and Recovery [PDF]
Финансовый журнал, 2023 The article considers the conceptual approaches to the taxation of natural resource use. The purpose of the article is to identify the governmental tax risks in the implementation of various scenarios of mining rent withdrawal and to substantiate the ...
Sergey D. Shatalov +3 more
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Tax instruments of state stimulation of mineral extraction
Interexpo GEO-Siberia, 2022 The paper examines the relationship between mineral extraction tax benefits and oil production, individual coefficients characterizing oil, and oil production in the regions of the Russian Federation. From the analysis of the literature, the separation of the concepts of "tax benefits" and "tax preferences" has been revealed.
C. A. Basova, I. V. Filimonova
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Innovative development of the regions in the context of specific taxation of energy industries
Energy Reports, 2023 The purpose of this study is to assess the impact of tax expenditures carried by the state in form of tax incentives for the fuel and energy sector on stimulating the innovative development of the oil-producing regions of the Russian Federation.
I.V. Filimonova +2 more
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Mineral Resource Taxation in Poland as Environmental Revenue
Finanse i Prawo Finansowe, 2022 The purpose of the article/hypothesis. The statistics on environmental taxes in Poland lack a very specific resource taxation in form of the tax on extraction of certain minerals and the exploitation levy, which is the subject of this article. This paper
Artur Ochot
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