Home  Journals  Finance and Credit  2(434) - 2011 January

Foreign practice of the taxation of the natural resources

Available online: 20 January 2011

Subject Heading: Foreign experience

JEL Classification: 

The article examines international experience in the field of taxation of natural resources, which was based on a system of tax and nontax payments, aimed at the removal of rent user of natural resources, explains the necessity of reforming the existing so far in Russia the system of payments for natural resources with a positive foreign practices as well as the development of science-based methodology for determining rent component of the income of natural resources, subject to seizure in the state budget.

Keywords: rent, excess profit, natural resources, profits tax, rental payment, foreign experience, payments for natural resources, licensing, the mechanism for removal of the natural rent, Tax Tools, auction sales system, minerals, royalty, bonuses

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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