'Tax Instruments Influencing the Receipt of Mineral Extraction Tax by the Federal Budget' Taxes and Taxation nbpublish.com
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Gashenko I.V., Shiryaeva N.M. Tax Instruments Influencing the Receipt of Mineral Extraction Tax by the Federal Budget

Published in journal "Taxes and Taxation", 2015-11 in rubric "TAXATION OF NATURAL RESOURCE MANAGEMENT", pages 845-852.

Resume: The subject of the research is the economic relations arising in the course of taxation of mineral resources in the Russian Federation. The object of the research is the tax on the extraction of minerals as well as peculiarities of its calculation and payment to the federal budget. It should be noted that the use of natural resources in Russia creates an objective need for effective assessment of taxes on natural resources payable by natural resource users to the government which in most cases is the owner of resources and bears the burden of restoration environmental assets. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the Russian Federation Government resolutions, materials of scientific conferences. The authors have used the abstract logical, monographical, statistical-economical and other methods of economic research. The main contribution of the authors is their proposed method of effective planning and forecasting of revenues from the tax on mineral extraction in the short term (considering the low world prices for raw materials) and guarantee of the attraction of investments in the mining sector of the economy to the federal budget of the Russian Federation in the long term. Thus, in the authors' opinion, the government's anti-crisis measures are needed to ensure further tax revenues from tax under study.

Keywords: tax revenues, tax control, oil prices, oil and gas extraction, tax rate, tax burden, taxation, MET (mineral extraction tax), resource payments, federal budget

DOI: 10.7256/1812-8688.2015.11.14675

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