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