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International Accounting

Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates

Vol. 27, Iss. 3, MARCH 2024

Received: 25 May 2020

Received in revised form: 8 June 2020

Accepted: 22 June 2020

Available online: 15 March 2024

Subject Heading: Tax and taxation

JEL Classification: E62, H25, H71

Pages: 342–362


Tat'yana A. LOGINOVA Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation


Subject. This article discusses the issues related to the taxation for multi-component complex ores and commercial components using ad valorem and specific mineral extraction tax (MET) rates.
Objectives. The article aims to assess some results of the application of specific MET rates in the Krasnoyarsk Krai and ad valorem rates in other subjects of the Russian Federation, taking into account the specifics of the current taxation procedure for multi-component complex ores and their commercial components.
Methods. For the study, I used a comparative analysis, synthesis, and the method of extrapolation.
Results. The article shows that the change in the type of MET rate for multi-component complex ores and commercial components has led to a significant increase in the effective tax rate. This led to an increase in the corresponding MET revenues in the Krasnoyarsk Krai. The article also substantiates that the introduction of specific rates in other Russian regions requires a significant differentiation of specific MET rates. However, this is risk-bearing concerning unfair distribution of the tax burden and the complexity of tax administration.
Conclusions. The issue of identifying multi-component complex ores and their commercial components is controversial. Extending specific MET rates to other regions may complicate the mechanism of rent extraction.

Keywords: multi-component complex ores, mineral extraction tax, specific rate, ad valorem rate, tax base


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