The differentiated mineral extraction tax
Abstract
The article focuses on tax reform in oil and gas branch. Tax revenues in the Federal budget of the Russian Federation, Mineral Extraction Tax (MET) are analyzed. Authors pick up comprehensible measures and the actions for development of this branch, using advantages of the differentiated taxation for high profitability of oil and gas extraction complex resulting in increasing budgetary sector of economy. The differentiated directions (methods) and criteria of calculation of the tax to mining operations are offered. Indispensability as a natural rent is presented.
Keywords
export, differentiated taxation, Mineral Extraction Tax (MET), foreign economic activity
References
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- Шевченко И.В., Коробейникова М.С. Налоговая реформа в нефтегазовой отрасли России // Национальные интересы: приоритеты и безопасность. 2018, Т. 14, № 10. С. 1845–1871.
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Issue
Section
Sectoral Economics
Publication History
Published
2019-06-17
How to Cite
[1]
Shevchenko I.V., Korobeynikova M.S. The differentiated mineral extraction tax // Economics: Theory and Practice. 2019. No 2 (54). С. 3–12. URL: https://etip.kubsu.ru/article/view/475
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Copyright (c) 2019 I. V. Shevchenko, M. S. Korobeynikova
This work is licensed under a Creative Commons Attribution 4.0 International License.