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ИД «Финансы и кредит»






Regional Economics: Theory and Practice

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The state's tax risks in the extraction of common commercial minerals

Vol. 18, Iss. 10, OCTOBER 2020

Received: 16 July 2020

Received in revised form: 26 August 2020

Accepted: 5 September 2020

Available online: 15 October 2020


JEL Classification: H20, H21, H30

Pages: 1961–1982


Pinskaya M.R. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation


Steshenko Yu.A. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation


Prokaev M.V. Financial Research Institute of Ministry of Finance of Russian Federation (FRI), Moscow, Russian Federation

ORCID id: not available

Subject. This article discusses the issues of mining and processing of commonly occurring mineral resources, as well as the Russian and international taxation practices of such resources.
Objectives. The article aims to explore the approach to the taxation of these minerals used in practice, and develop proposals to improve the existing tax mechanism.
Methods. For the study, we used the comparative, logical, and economics and statistics analyses.
Results. The article summarizes official statistics on the mining resources extraction tax, identifies the main problems in this area, and proposes measures to reduce tax risks.
Conclusions. The current tax legislation on commonly occurring mineral resources is complex and ambiguous. The proposed measures can help reduce the tax risk of diverging opinions of taxpayers and tax authorities when qualifying minerals for the tax rate applying, as well as expand the integrated processing of mineral resources.

Keywords: severance tax, widespread mineral deposits, mining operations, complex processing, mineral raw materials


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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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Vol. 18, Iss. 10
October 2020