Home  Journals  International Accounting  36(234) - 2012 September

Methodology of mining taxation

Available online: 4 October 2012

Subject Heading: Taxation

JEL Classification: 

The analysis of methods of definition of tax base is provided in article on a tax on mining at application of the settlement factor considering dynamics of the world prices for production. On an example of strategy of hedging an inconvenient procedure of payments of the factor characterizing dynamics of the prices for production of the metallurgical companies are presented.

Keywords: the taxation, mineral raw materials, complex processing of raw materials

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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