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Journal articles on the topic 'Tax on the extraction of minerals'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Yumayev, M. M. "Mineral Extraction Tax: Evolution and New Realities." Economics, taxes & law 12, no. 5 (2019): 142–53. http://dx.doi.org/10.26794/1999-849x-2019-12-5-142-153.

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The subject of the research is mineral extraction tax evolution as the main rental payment in mineral resources sector.The purposesof the work are to determine the role of the mineral extraction tax in the current taxation system, assessment of its influence on the extracting industries development, studying key problems in taxation methodology and policy, proposals on the development of mineral extraction tax mechanisms submission. The author analyses the tax current state, compliance to the criteria of economic efficiency and principles of taxation, the reforming of the mineral extraction ta

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2

Razdrokov, Evgeny Nikolaevich, and Victoria Victorovna Korosteleva. "FORECAST OF REVENUES FROM THE TAX ON EXTRACTION OF MINERALS FROM OIL PRODUCTION IN NEW DEPOSITS IN THE NORTHERN TERRITORIES." Yugra State University Bulletin 13, no. 4 (2017): 43–48. http://dx.doi.org/10.17816/byusu20170443-48.

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The purpose of the research, the results of which are given in this article, is to compile a forecast of revenues to the budget system of the mineral extraction tax on new fields in Eastern Siberia and the Far East. To achieve this goal, we analyzed the factors associated with the change in the price of oil, the exchange rate of foreign currency, the volume of oil production in the investigated territories; with the loss of budget revenues from the exemption of mineral extraction tax and export duties. The subject of the study are the factors influencing the revenues to the budget system of th

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3

Pinskaya, M. R., Yu A. Steshenko, and M. V. Prokaev. "The state's tax risks in the extraction of common commercial minerals." Regional Economics: Theory and Practice 18, no. 10 (2020): 1961–82. http://dx.doi.org/10.24891/re.18.10.1961.

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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 m

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4

Yumaev, Mikhail. "Taxation of natural resource extraction: problematic questions and digitalization of tax administration." Налоги и налогообложение, no. 3 (March 2020): 44–55. http://dx.doi.org/10.7256/2454-065x.2020.3.32580.

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The subject of this research is the theory and methodology of taxation of natural resource extraction, including raw hydrocarbon materials and solid minerals, approaches towards allocation of tax burden between economic agents, development trends in taxation system of extraction of different types of minerals. Special attention is given to the questions of improvement of tax administration of extractive sector based on implementation of the new digital information technologies of transmitting data on the output of minerals and reform of the institution of declaration of tax. Research methodolo

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Kostrykina, N. S., A. V. Korytin, and E. V. Melkova. "Taxation of copper and nickel ores mining in Australia, Canada, Chile, Kazakhstan and USA." Law Enforcement Review 5, no. 4 (2022): 159–74. http://dx.doi.org/10.52468/2542-1514.2021.5(4).159-174.

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The subject. This article discusses the taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USAThe purpose of the article is to confirm or disprove the hypothesis that the experience of taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USA may be used for modifying the mineral extraction tax (MET) in Russia in order to increase the share of resource rent collected by the government.The methodology of research includes legal interpretation and economic analysis of the tax legislation in United States, Canada, Australia, Chile a

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Zohrah, Baiq Siti Patimah, Syamsul Bahri, and Zulhan Widya Baskara. "Forecasting Non-Metal and Rock Mineral (MBLB) Tax Revenue Using the Fuzzy Time Series Markov Chain Method in East Lombok Regency." EIGEN MATHEMATICS JOURNAL 7, no. 1 (2024): 104–11. http://dx.doi.org/10.29303/emj.v7i1.171.

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Indonesia is one of the countries that is included in a developing countries. Therefore, the Indonesian Goverment is trying to carry out various developments in various regions. Regional development is one of the Indonesian government’s ways of achieving national goals. In carrying out regional development, of course funds are needed as the main source to support the achievement of national development. The main source of funds obtained by the Government comes from Regional Oroginal Income. One source of Regional Oroginal Income is tax. There are various types of taxes managed by the governmen

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7

PISARENKO, M. V., V. V. AKSENOV, and S. V. SHAKLEIN. "CONCEPTUAL APPROACHES TO TAXATION COAL MINING." Mine Surveying and Subsurface use, no. 5 (2024): 67–74. https://doi.org/10.56195/20793332_2024_5_67_74.

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An analysis of the current taxation scheme for the coal industry made it possible to identify the following shortcomings: the lack of normative and methodological documents on determining and controlling the tax base, as well as weak differentiation of mineral extraction tax depending on the mining-geological, technical, technological conditions of mining works and quality of extracted products. The noted shortcomings put subsoil users in unequal conditions and reduce the efficiency of extraction tax collection. This predetermines the need for a new production taxation scheme. The most effecti

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Farafika, Nur, Ratna Ayu Damayanti, Asri Usman, and Shavira Zalshabila. "ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE." Contemporary Journal on Business and Accounting 3, no. 02 (2023): 206–17. http://dx.doi.org/10.58792/cjba.v3i02.44.

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Purpose – This study aims to determine the impact of Covid-19 on tax revenues from taking class C minerals in Barru Regency Design/methodology/approach – The analytical method used is descriptive analysis by calculating the growth rate and contribution formula Findings – The results of this study are that Covid-19 affects the determination of target setting, revenue realization, growth rate and tax contribution for taking group C minerals in Barru Regency Originality – Sources of data used in this study are secondary data obtained through documentation and library research&#x

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9

Pest, Przemysław. "Taxation of the Prospecting, Exploration and Extraction of Shale Gas on Polish Territory." Financial Law Review 1, no. 3 (2016): 13–24. http://dx.doi.org/10.1515/flr-2016-0014.

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Abstract The article presents the most important legal regulations addressing taxation of the prospecting, exploration and extraction of shale gas on polish territory, discussing the types of taxes applicable to enterprises engaged in this type of activity: the hydrocarbon tax, the tax on the extraction of some minerals, income tax, environmental usage fee, and property tax. The research issue is an important one when considering how the taxes assessed on entities conducting activity that consists in the prospecting, exploration and extraction of shale gas is one of the factors determining the

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10

Shmakova, Marina. "Evaluation of tax revenue as a factor analysis of the tax on extraction of mineral resources." Economy under Guard 2022, no. 4 (2022): 135–43. http://dx.doi.org/10.36511/2588-0071-2022-4-135-143.

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The article is devoted to the assessment of the increase in revenues from the tax on the extraction of minerals by the application of methods for assessing the influence of factors. The article presents the results of the application of two methods of factor analysis, which allowed to formulate the advantages and disadvantages of their using.

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11

Казимагомедова, З. А., and А. Р. Мамаева. "Features of the mineral extraction tax in modern conditions." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 1192–95. http://dx.doi.org/10.34925/eip.2021.133.8.231.

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Статья посвящена выявлению роли налога на добычу полезных ископаемых в бюджетной системе Российской Федерации. В статье анализируются целевые льготы по НДПИ и степени их влияния на бюджетные доходы. Особое внимание в статье обращено на проблемные вопросы совершенствования налогового администрирования. The article is devoted to identifying the role of the tax on the extraction of minerals in the budgetary system of the Russian Federation. The article analyzes the target benefits for MET and the degree oftheir impact on budget revenues. Particular attention in the article is paid to the problema

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12

BLOSHENKO, Tatiana Alekseevna, Vadim Vitalievich PONKRATOV, and Andrey Sergeevich POZDNYAEV. "Methodology for Identifying the Differentiated Mineral Extraction Tax Rates Relating to the Recovery of Solid Minerals." Journal of Environmental Management and Tourism 8, no. 1 (2017): 60. http://dx.doi.org/10.14505//jemt.v8.1(17).05.

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The paper presents the methodology for identifying the differentiated Mineral Extraction Tax (MET) rates relating to the recovery of solid minerals. Experiments, aimed to find solutions to these tasks by using generalized gradient method, have shown that the objective functions may have more than one local extremum. In this respect, to calculate ad valorem MET rates, it is suggested to use evolutionary algorithms. The technogenic raw materials are currently of economic interest for the purpose of extraction of valuable components and production of finished goods. Moreover, sometimes the conten

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13

Koptseva, Polina, and Anna Komarova. "TAX INCENTIVES IN OIL INDUSTRY TAXATION." Interexpo GEO-Siberia 2, no. 5 (2019): 240–48. http://dx.doi.org/10.33764/2618-981x-2019-2-5-240-248.

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Proceeds in the form of a mineral extraction tax are one of the main items of income for the federal budget of Russia. Due to the use of preferential ratios in calculating the tax rate of the mineral extraction tax on oil, it can be said that there are tax amounts that were not received by the budget due to the use of tax incentives. As part of this study, the actual and real tax burden of the oil-producing regions of Russia was calculated and analyzed. The applied method of clustering of oil-producing regions allowed us to identify clusters depending on the volume of oil production and the re

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14

Korneva, Ekaterina V. "Losses of Extracted Crude Hydrocarbons for the Purposes of Application of the Zero Mineral Resources Extraction Tax Rate: A Legal Aspect." Financial law 12 (December 24, 2020): 42–46. http://dx.doi.org/10.18572/1813-1220-2020-12-42-46.

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In the article the author analyses the terminology of Chapter 26 of the Tax Code of Russian Federation that affect on application of the zero rate of tax in terms of normative losses of hydrocarbons. Based on the analysis current regulation and the concepts of “loss minerals”, “ normative losses”, “real losses”, “process losses”, the author proposes to make certain changes in Tax Code of Russian Federation to more clearly and intelligibly define terminology, and improve the efficiency of using the zero tax rate for taxpayers.

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15

Filimonova, I. V., L. V. Eder, I. V. Provornaya, and A. V. Komarova. "Cluster analysis of the companies of the oil industry for the parameters of the tax load." Russian Journal of Industrial Economics 11, no. 4 (2018): 377–86. http://dx.doi.org/10.17073/2072-1633-2018-4-377-386.

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The article analyzes the tax burden of oil companies for the period from 2010 to 2017 and with differentiation by types of taxes and the largest companies in the industry. The main stages of improving the taxation of the oil industry in Russia are singled out, with the identification of the goal and the main targets for reform. The role of oil and gas revenues (the tax on extraction of minerals and export customs duties) in the structure of federal budget revenues and the economy as a whole is shown. The methodical approaches of domestic authors to the determination of the tax burden have been

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16

Pest, Przemysław. "The Need for Rationalization of Tax Rates on the Extraction of Certain Minerals." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (2016): 559. http://dx.doi.org/10.17951/h.2016.50.1.559.

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17

Ibrahim, Amos James. "Royalty Tax Rate and the Under-reporting Dilemma in Tanzania’s Mining Sector." African Multidisciplinary Tax Journal 3, no. 1 (2023): 90–102. http://dx.doi.org/10.47348/amtj/v3/i1a5.

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The paper investigates whether an increase in royalty tax rates reduces or eliminates under-reporting by firms in Tanzania’s mining sector. It uses a theoretical approach to dynamic optimisation techniques. The findings suggest that an increase in the royalty tax rate does not necessarily lower the possibility of under-reporting. Our approach is to look at the royalty tax that is levied based on the gross value. Its impact on the firm’s extraction behaviour depends mostly on the prices of minerals. More importantly, the price movements counteract the impact of a given royalty tax. We also sugg

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18

Izmailova, Mariya Olegovna. "Mineral extraction tax: place and role in the Tax System of the Russian Federation." Налоги и налогообложение, no. 3 (March 2022): 53–68. http://dx.doi.org/10.7256/2454-065x.2022.3.33881.

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Currently, the problems of taxation of mineral extraction in the Russian Federation are very relevant, which is due not only to the formation of the monetary fund of the state, designed to finance the solution of various national tasks, but also to the rational use of natural resources. The mineral extraction tax (MET) is systemically important from the standpoint of the formation of tax revenues of the budget system of the Russian Federation. The industry specifics of the Russian economy, the predominance of extractive industries in GDP, and ensuring the profitability of the activities of ext

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19

Vasilyeva, T. Yu, O. A. Romanova, S. Yu Pavlova, and L. A. Savinova. "Taxation features in the context of economic sectors of the constituent entity of the Russian Federation." E3S Web of Conferences 254 (2021): 10015. http://dx.doi.org/10.1051/e3sconf/202125410015.

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The features of modern taxation in the context of economic sectors are considered on the example of a specific region of Russia. The structure of tax revenues, gross regional product, as well as our own calculations of the actual tax burden in the context of economic activities of the Chuvash Republic are studied. It is revealed that in the studied region, such types of economic sectors as manufacturing, construction, and extraction of minerals bear a high tax burden, and in the republic as a whole, the tax burden is unevenly distributed across economic sectors due to the current structure of

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20

Basova, C. A., and I. V. Filimonova. "Tax instruments of state stimulation of mineral extraction." Interexpo GEO-Siberia 2, no. 4 (2022): 68–73. http://dx.doi.org/10.33764/2618-981x-2022-2-4-68-73.

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The paper examines the relationship between mineral extraction tax benefits and oil production, individual coefficients characterizing oil, and oil production in the regions of the Russian Federation. From the analysis of the literature, the separation of the concepts of "tax benefits" and "tax preferences" has been revealed. The influence of benefits on changes in oil production by individual regions is shown. The necessity of an inventory of benefits is revealed, based on the analysis of the relationship of individual coefficients characterizing the complexity and characteristics of oil and

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21

Соловьева, И. А., and Л. А. Авдеева. "On the Issue of Tax Incentives for the Activities of Independent Oil Companies." Экономика и управление: научно-практический журнал, no. 3(171) (June 22, 2023): 16–23. http://dx.doi.org/10.34773/eu.2023.3.3.

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В статье обоснована необходимость применения налоговых стимулов, обеспечивающих повышение эффективности функционирования независимых нефтяных компаний в нефтедобыче. Анализируется действующее налоговое законодательство в части применяемых льгот для нефтедобычи на предмет учета интересов независимых нефтяных компаний. Отмечается, что бенефициарами применяемых льгот являются в основном крупные вертикально интегрированные нефтяные компании. Приводится сравнительная оценка различных схем налогообложения в применении к проекту разработки малого нефтяного месторождения. Показано, что применение нало

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22

Luhende, Boniphace. "An Overview of Transfer Pricing in Extractive Industries in Tanzania." Eastern Africa Law Review 47, no. 1 (2020): 33–67. http://dx.doi.org/10.56279/ealr.v47i1.2.

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The extraction of natural resources such as minerals and petroleum is expected to create a stream of tax revenues to the government. However, Multi-national Corporations (MNCs) in the extractive industry devise several techniques to avoid paying taxes in countries where they operate. One of the techniques adopted by MNCs to avoid tax is transfer mispricing. This article examines the legal mechanisms in Tanzania applied to deal with transfer pricing issues in the extractive sector. In its analysis, the article starts by providing a general overview of the concept of transfer pricing and how it

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23

BAHTIZINA Nafisa V., BAHTIZINA Nafisa V. BAHTIZINA Nafisa V., and B. R. Khabriev. "IMPROVEMENT OF THE MECHANISM OF SELECTION OF SUBSOIL PLOTS TO TRANSFER TO TAX ON ADDITIONAL INCOME FROM THE EXTRACTION OF HYDROCARBONS." Federalism, no. 2 (July 22, 2019): 106–15. http://dx.doi.org/10.21686/2073-1051-2019-2-106-115.

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Since 2019, in pilot mode (a list of pilot projects — 35 subsoil plots, the volume of production of which is about 4% of Russia’s annual oil production), a federal tax on additional income from the extraction of hydrocarbon raw materials (TAI) has come into effect. TAI refers to tax mechanisms based on economic results, in contrast to the current mineral extraction tax, where taxable items are gross indicators of the amount or cost of hydrocarbons produced. The transition from tax mechanisms based on gross figures to taxation based on economic results has been the global trend of the last fift

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Fedotov, D. Yu. "Taxes and Customs Duties as Instruments of Oil Rent Withdrawal to the Russian Budget Revenue." Financial Journal 16, no. 5 (2024): 121–39. http://dx.doi.org/10.31107/2075-1990-2024-5-121-139.

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For countries focused on the extraction and processing of natural resources, including Russia, the crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. The purpose of this study is to gauge the extent of oil rent extraction to the Russian budget and to propose strategies to improve the efficiency of oil rent redistribution to the state budget. According to the author’s hypothesis, export customs duties, compa

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25

Kolesnik, M. "The Current State and the Outlook of Taxing Economic Rent in Russia." Voprosy Ekonomiki, no. 6 (June 20, 2003): 78–87. http://dx.doi.org/10.32609/0042-8736-2003-6-78-87.

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The article is devoted to different questions of taxing excess profits generated by mineral resources extraction. The author begins with a brief review of the concept of rent evolution in the economic science. Then the modern point of view on this topic is presented. The new Russian tax on the mineral resources extraction is analyzed. The author comes to a conclusion of its non-usefulness if applied as an instrument of capturing economic rent. Different ways of improving natural resources taxation are considered, especially of using tax on additional profits from hydrocarbon raw materials reco

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Abu-Reidah, Ibrahim M., Amber L. Critch, Charles F. Manful, et al. "Effects of pH and Temperature on Water under Pressurized Conditions in the Extraction of Nutraceuticals from Chaga (Inonotus obliquus) Mushroom." Antioxidants 10, no. 8 (2021): 1322. http://dx.doi.org/10.3390/antiox10081322.

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Currently, there is increased interest in finding appropriate food-grade green extraction systems capable of extracting these bioactive compounds from dietary mushrooms for applications in various food, pharmacological, or nutraceutical formulations. Herein, we evaluated a modified Swiss water process (SWP) method using alkaline and acidic pH at low and high temperature under pressurized conditions as a suitable green food grade solvent to obtained extracts enriched with myco-nutrients (dietary phenolics, total antioxidants (TAA), vitamins, and minerals) from Chaga. Ultra-high performance liqu

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Khapsaeva, Rosita B. "THE ROLE OF DIRECT TAXES AND FEES IN THE FORMATION OF THE REGIONAL BUDGET OF THE REPUBLIC OF NORTH OSSETIA-ALANIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 9/13, no. 150 (2024): 56–63. https://doi.org/10.36871/ek.up.p.r.2024.09.13.007.

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The scientific article examines the concept of direct taxes in the tax system of the Russian Federation, analyzes the receipt of direct taxes, namely: corporate income tax, personal income tax, corporate property tax, transport tax, gambling tax, mineral extraction tax, fees for the use of wildlife, state duty, to the revenue part of the regional budget of the Republic of North Ossetia-Alania. The structure of revenues of the regional budget of the Republic of North Ossetia-Alania is also considered, the share of direct taxes in the tax revenues of the republican budget for the period 2021-202

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Fedotov, Dmitry Yu, and Vitaly Yu Burov. "Taxes and Customs Duties as Instruments for Extracting Oil Rent into the State Budget: The Case of Russia." Journal of Tax Reform 10, no. 1 (2024): 19–37. http://dx.doi.org/10.15826/jtr.2024.10.1.154.

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For countries focused on the extraction and processing of natural resources, including Russia, a crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. This study seeks to gauge the extent of oil rent extraction into the Russian budget and suggest strategies to enhance the efficacy of redistributing oil rent to the state budget. Our hypothesis proposes that export customs duties, compared to the mineral extract

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Kamdina, Lyudmila, and Ol'ga Simchenko. "Economic Efficiency Assessment of Oil Producers during the Transition to Added Income Tax." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2022, no. 4 (2022): 529–35. http://dx.doi.org/10.21603/2500-3372-2022-7-4-529-535.

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Additional income tax depends on the financial result, not on the gross production indicators, as is the case of the mineral extraction tax. The authors described the advantages and disadvantages of the new fiscal regime of additional income tax and calculated it for the oil producing company Udmurtneft JSC. They also assessed the operation efficiency for the Arkhangelsk oil field under two fiscal regimes and concluded that the transition could eventually reduce the tax burden for the company. The article introduces a new model for efficient mineral extraction during transition to the addition

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Bormotova, Alexandra, Nadežda Glubokova, Anna Agapova, Ivan Alyshev, Elizaveta Larkova, and Daria Lomakina. "Aspects of application of tax control by countries for cross-border operations." International Review, no. 3-4 (2021): 188–200. http://dx.doi.org/10.5937/intrev2103186b.

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International taxation, as follows from the theory, is a study of the tax burden on individuals or legal entities in accordance with the tax laws of different countries or international law. Russia, the United States and the EU are global jurisdictions with the most complete tax legislation concerning transfer pricing. In this regard, it is very useful to consider the experience of countries with different principles of taxation of international transactions, which will undoubtedly contribute to improving tax control over international transactions. As a rule, when performing cross-border tran

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Logvinov, Kirill D., and Galina N. Semenova. "MINERAL EXTRACTION TAX AS ONE OF THE MAIN PROBLEMS IN THE DEVELOPMENT OF THE OIL AND GAS SECTOR OF THE RUSSIAN ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/8, no. 145 (2024): 132–39. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.08.019.

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Without a doubt, the role of the main energy carriers belongs to unique resources, namely oil and gas. Since they produce a colossal amount of extremely necessary products for almost all other industries – from agriculture to the military-industrial complex, etc. As is known, in the Russian Federation, the exploration of hydrocarbon resources is about 35%, which indicates enormous prospects for geological research in yet undiscovered deposits, as well as the fact that there is a lot of time for the development of the regulatory and tax base, production technologies and combating existing probl

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32

Galina, Semenova. "Tax on excess profits from extraction of hydrocarbon feed as a completion tax maneuver in the oil and gas sector." E3S Web of Conferences 164 (2020): 11046. http://dx.doi.org/10.1051/e3sconf/202016411046.

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The relevance of the paper is caused by the peculiarity of introducing a tax on excess profits from the extraction of hydrocarbon feed (hereinafter referred to as EPT), the calculation of tax taking into account the economics of developing hydrocarbon deposits for the entire investment period. The level of tax penalty depends on the profitability of each subsoil plot separately, which will allow the introduction of low-profitable hydrocarbon deposits containing hard-to-recover reserves into development. Nowadays, a differentiated approach is being applied to setting the mineral extraction tax

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Milinovic, Jelena, Ágata Alveirinho Dias, Ana I. Janeiro, et al. "XRD Identification of Ore Minerals during Cruises: Refinement of Extraction Procedure with Sodium Acetate Buffer." Minerals 10, no. 2 (2020): 160. http://dx.doi.org/10.3390/min10020160.

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The on-board identification of ore minerals during a cruise is often postponed until long after the cruise is over. During the M127 cruise, 21 cores with deep-seafloor sediments were recovered in the Trans-Atlantic Geotraverse (TAG) field along the Mid Atlantic Ridge (MAR). Sediments were analyzed on-board for physicochemical properties such as lightness (L*), pH and Eh. Selected samples were studied for mineral composition by X-ray powder diffraction (XRD). Based on XRD data, sediment samples were separated into high-, low- and non-carbonated. Removal of carbonates is a common technique in mi

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Ivanova, Mеdeya V. "Institutional aspects of tax regulation of Arctic oil and gas projects." Север и рынок: формирование экономического порядка 25, no. 2/2022 (2022): 97–106. http://dx.doi.org/10.37614/2220-802x.2.2022.76.008.

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The article presents the issues of tax regulation connected to the implementation of oil and gas projects in the Arctic region of Russia. Over the past decades, revenue from oil and gas have dominated the state budget and, as a following, the country's economy. Fiscal policy has evidently become one of the main regulators of support and development of this industry. Currently, the mineral extraction tax, export duty and additional income tax have become the main types of payments for the use of subsoil. Current trends of exploration and development of deposits have shifted towards the seas and

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Харченко, О. Н. "Development of tax registers for calculating the tax on additional income." Экономика и предпринимательство, no. 7(132) (October 11, 2021): 1077–81. http://dx.doi.org/10.34925/eip.2021.132.7.195.

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В статье подтверждена целесообразность введения налога на дополнительный доход в сравнении с налогом на добычу полезных ископаемых. Оценки произведены с учетом изменения налогового законодательства в 2021 году. Разработаны регистры, позволяющие оптимизировать налоговый учет доходов и расходов нефтедобывающих предприятий для определения расчетной выручки, расчетного расхода и суммы исторического убытка за соответствующий год ретроспективного периода. Предложен алгоритм расчета прямых расходов, приходящихся на отгруженную готовую продукцию (нефть/попутный газ). The article confirms the expedienc

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Fedotov, Dmitry. "The Amount of Oil Rent in Russia and Its Tax Return." Bulletin of Baikal State University 34, no. 2 (2024): 232–40. https://doi.org/10.17150/2500-2759.2024.34(2).232-240.

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The article is devoted to the study of the peculiarities of the formation and measurement of oil rents. In countries where a significant part of economic activity falls on the extraction and processing of minerals, an important problem is to ensure the rational withdrawal and distribution of natural rents. Russia is among them. The purpose of the study is to develop a methodology that allows measuring the amount of oil rents created in Russia. The author's methodology for calculating the amount of oil rent is based on measuring the difference between the amount of income received by the oil in

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Loginova, T. A. "Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates." Finance and Credit 26, no. 6 (2020): 1297–314. http://dx.doi.org/10.24891/fc.26.6.1297.

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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 extrapo

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BODYUK, A.V. "The essence and features of fiscal super–resource products." Market Relations Development in Ukraine №12(223)2019 121 (January 30, 2020): 63–72. https://doi.org/10.5281/zenodo.3631586.

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The subject of the study the cost of geological objects, investigated for the needs of defining the concepts of fiscal geology. The purpose of writing the article is to develop some theoretical concepts, in particular, fiscal subsoil resource products, fiscal geology, according to which it is treated as due to resource science. Methodology of carrying out work is a method of abstract–logical analysis (in determining the system of concepts of fiscal geology, in particular, fiscal subsoil–resource product); monographic analysis (when using a resource approach), comparison and general

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Popova, Daria A., and Firyuza K. Tuktarova. "TAX INCENTIVES AS A TOOL TO STIMULATE PRODUCTION OF HARD-TO-RECOVER OIL RESERVES IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/2, no. 159 (2025): 184–91. https://doi.org/10.36871/ek.up.p.r.2025.06.02.020.

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The article analyzes the current taxation system in the oil and gas sector of Russia, with a focus on the challenges and prospects of transitioning to the development of hard-to-recover oil reserves (HTO). The study highlights the limitations of the existing Mineral Extraction Tax (MET) and the Tax on Additional Profit (TAP), which fail to effectively stimulate investment in HTO projects. Drawing on the U.S. experience in supporting shale oil and gas production through tax incentives, the authors propose a set of measures aimed at modernizing the Russian tax policy. These include differentiate

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ШУЛЯТЬЕВА, Л. И. "APPROACHES TO SUBSTANTIATING THE COST OF COAL DEPOSITS." Экономика и предпринимательство, no. 10(159) (December 4, 2023): 975–80. http://dx.doi.org/10.34925/eip.2023.159.10.199.

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Обоснована актуальность проблемы, связанная с тем, что потребность экономики в коксующихся углях обусловливает необходимость вовлечения в отработку новых месторождений. Проведён анализ состояния системы налогообложения угледобычи. Обоснована необходимость увязки интересов добывающих предприятий и формирования налоговой нагрузки по налогу на добычу полезного ископаемого. Предложен методологический подход к оценке влияния факторов, усложняющих отработку запасов месторождений угля и влияющих на эффективность их выемки. Обоснована необходимость совершенствования системы налогообложения добычи угля

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BOGATKINA, YU G., and O. N. SARDANASHVILI. "TECHNICAL AND ECONOMIC ASSESSMENT OF THE EFFICIENCY OF THE DEVELOPMENT OF THE SREDNE-NADYMSKOYE OIL FIELD SITES." News of the Tula state university. Sciences of Earth 2, no. 1 (2023): 511–20. http://dx.doi.org/10.46689/2218-5194-2023-2-1-511-520.

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The purpose of the research is to assess the technical and economic efficiency of the development of hard-to-recover hydrocarbon reserves using methods of enhanced oil recovery. Numerical studies have been carried out for two sites of the Sredne-Nazym oil field, which is being developed using the thermogasic method of impact on the reservoir for three tax regimes (application of the mineral extraction tax (MET), the additional income tax (NDT) and the production sharing agreement (PSA)). It is shown that the MET tax regime is characterized by low profitability for the investor, however, at the

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Balandina, Anna S. "Current trends in the formation of tax payments for the oil and gas sector of the Russian Federation." Bulletin of the Far Eastern Federal University. Economics and Management, no. 2(82)2017 (August 4, 2017): 80–88. https://doi.org/10.5281/zenodo.819517.

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<em>The author reviewed current trends in the taxation of oil and gas resources. We describe advantages and disadvantages of two main approaches of the financial result taxation in the extraction of oil and gas - the tax on additional income and tax on the financial result. In conclusion, it is stressed that it is necessary to change the current instruction for calculating the cost of oil and gas, as well as on the reclassification of expenses, for the purpose of calculating the corporate income tax, according to the specifics of the oil and gas industry.</em>

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Zhang, Jin, Xiuling Yin, Zuxin Li, Dufen Sun, and Shenaoyi Liu. "Reform and amendment of Russian petroleum fiscal term: trends and implication to asset acquisition." Oil & Gas Science and Technology – Revue d’IFP Energies nouvelles 75 (2020): 43. http://dx.doi.org/10.2516/ogst/2020042.

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This article analyzes reform and amendment of petroleum tax policy in Russia to investigate instability of tax regime which is one of the main concerns for decision making in asset acquisition. Historical and recent amendments of upstream fiscal terms in Russia are reviewed and studied in an attempt to understand the trends of reform. Tax burden of four different cases is modeled with the change of tax policy to analyze the effect of tax incentives. The recent “tax maneuver” of transferring export duty to Mineral Extraction Tax (MET) is studied in detail to analyze effects to upstream, refiner

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Yumaev, M. M. "Improving the Efficiency of Accounting for Industry Data in the Oil Industry in Order to Ensure the Economic Development of the Russian Federation." Economics, taxes & law 17, no. 3 (2024): 167–81. http://dx.doi.org/10.26794/1999-849x-2024-17-3-167-181.

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The subject of the study is ensuring economic growth through tax optimization while using the potential of the oil industry. The purpose of the work is to substantiate the improvement of tax mechanisms in the oil industry to stimulate the economic growth of the Russian Federation. The problems of the formation of the tax potential of oil are analyzed, including through the involvement of tax reserves of the shadow sector of oil production and refining, as well as the replenishment of oil reserves on the state balance of mineral reserves. The main attention in the article is paid to the analysi

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Shulyatieva, L. "DEVELOPMENT AND IMPLEMENTATION OF METHODOLOGICAL APPROACH TO SUBSTANTIATION OF ECONOMIC AND CADASTRAL VALUE OF COMPLEXCOAL DEPOSITS." National Association of Scientists 1, no. 37(64) (2021): 57–60. http://dx.doi.org/10.31618/nas.2413-5291.2021.1.64.375.

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The results of the analysis of the state and the problems of development of the coal mining complex of Russia are given. The analysis of the state of the taxation system of coal mining. The urgency of the problem and the need to link the interests of mining enterprises and the formation of the tax burden on the tax on mineral extraction are substantiated. A methodological approach is proposed to assess the impact of factors that complicate the development of reserves and affect the efficiency of their excavation and improvement of the tax system of coal mining in complex mining and geological

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Alekseycheva, Elena Yu, Elena Yu Kulomzina, and Olga V. Shinkareva. "TAX SUPPORT MEASURES IN CONNECTION WITH THE COVID-19 PANDEMIC: THE EXPERIENCE OF RUSSIA." SCIENTIFIC REVIEW. SERIES 1. ECONOMICS AND LAW, no. 3 (2021): 25–37. http://dx.doi.org/10.26653/2076-4650-2021-3-02.

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This article is devoted to the analysis of experience of the Russian Federation on the tax measures of support of economy in connection with COVID-19 pandemic. The tax measures of support of economy of Russia in the period of COVID-19 pandemic are analyzed. The study conducted a comparative analysis of the country's tax revenues for 10 months of 2019 and 2020. A significant decrease in tax revenues was noted, especially on the mineral extraction tax. The conclusion was made about the advantage of legal doing business for enterprises and receiving "white" wages for individuals — for example, ag

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Fedorov, S. A., S. Ya Davydov, V. N. Makarov, M. P. Popov та G. M. Utkinа. "Мaterial composition and thermal properties of chrysotile asbestos enrichment tailings of the Kiembaevsky deposit". NOVYE OGNEUPORY (NEW REFRACTORIES), № 3 (28 листопада 2024): 8–13. http://dx.doi.org/10.17073/1683-4518-2024-3-8-13.

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Technogenic formations of JSC Kiembaevsky GOK «Orenburg Minerals» obtained during the extraction and enrichment of chrysotile asbestos can serve as a potential raw material for the production of propants. It was found that the loss of mass of the material during firing is on average 13‒14 % and is associated with the dehydration of basic minerals. The transition of serpentine group minerals to forsterite begins at 818,4 °C and ends at 846,4 °C. At temperatures above 850 °C, all serpentine will turn into forsterite and enstatite. The content of forsterite in the fired material varies from 80 to

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Burceva, I. "Resource payments in mining and their role in tax revenues of the region (on the example of the Komi Republic)." Proceedings of the Komi Science Centre of the Ural Division of the Russian Academy of Sciences, no. 3 (August 24, 2023): 52–58. http://dx.doi.org/10.19110/1994-5655-2023-3-52-58.

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The issues of resource rent extraction on the development of mineral deposits have been important throughout the whole history of natural resources exploitation. Today, they are of special importance as the question on the equitable income distribution comes to the forefront of the economic and political development of the society. The author has identified the main world approaches of tax policy which, with all the existing differences between the countries, indicate the main goal of taxation in the mining industries, i.e. the maximal profit recovery on maintaining the interest of entrepreneu

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Korneva, Ekaterina V. "Crude Hydrocarbons as a Subject of Tax on the Extraction of Mineral Resources." Financial law 3 (April 1, 2020): 42–45. http://dx.doi.org/10.18572/1813-1220-2020-3-42-45.

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Grishchenko, V. A., R. R. Gareev, I. M. Tsiklis, V. V. Mukhametshin, and R. F. Yakupov. "Expanding the amount of preferential royalty facilities with hard-to-recover oil reserves." SOCAR Proceedings, SI2 (December 30, 2021): 8–17. http://dx.doi.org/10.5510/ogp2021si200575.

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The article deals with the economic attractiveness of hard-to-recover oil reserves in the Ural-Volga region development. The fuel and energy complex is a budgetforming one for oil-producing regions and contributes to the development of all sectors of the economy, and is bound by social responsibility. The current situation and trends in the global economy demonstrate that oil production intensification is a paramount task to all related industries efficiency improving, taxes being the main share in the cost structure. Therefore, in order to stimulate the reserves from low-permeability reservoi

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