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Economic Analysis: Theory and Practice
 

Problems of taxation for multi-component complex ore, non-ferrous and ferrous metals’ mining

Vol. 8, Iss. 24, AUGUST 2009

Available online: 28 September 2009

Subject Heading: Taxation

JEL Classification: 

Gavrilenko D.V. lecturer, All-Russian State Tax Academy of Ministry of Financein the Russian Federation ;

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

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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