Home  Journals  Financial Analytics: Science and Experience  5(29) - 2010 May

Possibilities of using in Russia the foreign experience the resource- of rent taxation

Available online: 18 May 2010

Subject Heading: Taxes and taxation

JEL Classification: 

The article is devoted to the tax exemption of rent mechanism and characteristics of taxation of resources abroad. In the article are considered specifics of tax systems in several foreign countries: Britain, Germany, Norway, United States, France and some others. There are defined main forms of tax and non-tax payments for the use of resources. There are systematized forms of tax exemptions for the use of resources. There are evaluated the applicability of foreign experience of resource-rent taxation in Russia.

Keywords: taxation, the resource, rent, payment, royalty, tax, mineral, indirect

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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