CURRENT ISSUES OF TAX REGULATION OF MINING OF USEFUL FOSSILS IN THE RUSSIAN FEDERATION
ACTUAL QUESTIONS OF TAX REGULATION OF MINING IN RUSSIAN FEDERATION
Grosheva E.V. (Baikal State University of Economics and Law, Irkutsk, Russian Federation)
Grosheva E.V. (Baikal State University of economics and law)
The implementation of the fiscal and regulatory functions of the tax on mining in the Russian Federation is considered. The reasons for the non-receipt of mineral extraction tax in connection with the application of tax benefits and preferences are investigated. Conclusions are drawn on the prospects of tax regulation of the industry
Consider the implementation of fiscal and regulatory functions of the tax on mineral extraction in Russia. Investigated the causes of the shortfall of tax in connection with application benefits. The conclusions about the prospects of tax regulation of the industry.
Keywords: mineral extraction tax, tax regulation, tax incentives
Key words: the tax on mineral extraction, tax regulation, tax benefits
In modern conditions, the development and effective use of the natural resource base of Russia is becoming the main factor in the growth of its economy. Therefore, payments for the use of natural resources in the system of factors for the implementation of the state’s natural resource policy are especially significant. Tax payments include mineral extraction tax (MET). This tax is set for the purpose of economic regulation of environmental management, stimulation of the use of natural resources and environmental protection, the formation of monetary funds of the state budget.
The role of taxes in the economy is to perform certain functions.
The fiscal function of mineral extraction tax is expressed in the fact that the mineral extraction tax is one of the main sources of generating the revenue of the consolidated budget of the Russian Federation (see table 1).
Table 1 & The structure of tax revenues of the consolidated budget
Total revenue, billion rubles
16 031, 93
20 855, 37
24 082, 39
26 371, 06
Total income,%, of which:
Tax revenues, of which:
– corporate income tax
– personal income tax
– value added tax on goods (works, services) sold in the territory of the Russian Federation
– excise taxes on excisable goods (products) produced in the territory of the Russian Federation
– value added tax on goods imported into the territory of the Russian Federation