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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2016-01-01
|
| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/29 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832542196368146432 |
|---|---|
| author | S. Mamaev |
| author_facet | S. Mamaev |
| author_sort | S. Mamaev |
| collection | DOAJ |
| 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 |
| id | doaj-art-c06a917b5ea649eeb7c134b63fc0e083 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-c06a917b5ea649eeb7c134b63fc0e0832025-02-04T08:27:42ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152016-01-010116116629DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE ITS. Mamaev0ФГБОУ ВО «ГУУ»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.https://vestnik.guu.ru/jour/article/view/29вывозные таможенные пошлины на нефть и газналог на добычу полезных ископаемыхсистема налогообложенияприродные условия добычи на месторожденииприродная рента |
| spellingShingle | S. Mamaev DISADVANTAGES OF THE SYSTEM OF TAXATION OF SUBSOIL USE AND WAYS TO IMPROVE IT Вестник университета вывозные таможенные пошлины на нефть и газ налог на добычу полезных ископаемых система налогообложения природные условия добычи на месторождении природная рента |
| title | 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_short | 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 |
| topic | вывозные таможенные пошлины на нефть и газ налог на добычу полезных ископаемых система налогообложения природные условия добычи на месторождении природная рента |
| url | https://vestnik.guu.ru/jour/article/view/29 |
| work_keys_str_mv | AT smamaev disadvantagesofthesystemoftaxationofsubsoiluseandwaystoimproveit |