Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problems of taxation for multi-component complex ore, non-ferrous and ferrous metals’ mining
Available online: 28 September 2009 Subject Heading: Taxation JEL Classification:
The article is dedicated to analysis of practical taxation problems related to multi-component complex ore, non-ferrous and ferrous metals’ mining. Consideration is made for present existing practice regarding taxation for mentioned mineral resources’ mining. Determination is made for reasons of contradictions in selection of tax project and tax base computation regarding tax for minerals resources’ mining. Emphasis is made on necessary correspondence of tax computation procedure to economic meaning. As a result, identification was made for three groups of existing problems, requiring quick legislative decision. Keywords: a concentrate, raw materials, ore, the tax, base, object, a component, losses |
ISSN 2311-8725 (Online)
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