Home  Journals  Finance and Credit  3(435) - 2011 January

The development of rental payments in Russia

Available online: 24 January 2011

Subject Heading: Tax policy

JEL Classification: 

The article examines the historical aspects of taxation of mining in Russia, given the positive experience of other countries in this branch, are considered factors of formation of natural rent, the necessity of the allocation of the rent component through the system of payments to the budget, in large part based on the identification of excess profits in the extractive industries in simultaneous need for a differentiated approach to various categories of taxpayers.

Keywords: rent, payments, natural resources, oil, budget receipts, severance tax, occurrence, differentiation, facilities, foreign experience, deductions for the reproduction of the mineral resource base, licensing, excise tax, annuity component

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

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