Sutkevich, E.A. Tax on mining of natural resources within the system of use of depth of the earth in the Russian Federation: fiscal pluses, ecological minuses and legal collisions.

Abstract: The complication with the legal construction of the tax on mining of natural resources is that it is placed between two branches of the legislation – tax and levies legislation and natural resources legislation. The result is contradiction of interest, which exists throughout the mechanism of implementation of tax, and in practice it undermines both the budgetary function and the protection of nature/ Due to its nature, TMNR is an important resource, which should be operated by both legislation on taxes and levies and on natural resources. Keywords: TMNR, FTI, depth of the earth, payment, collision, law, natural resources, mining, gas, oil. Keywords: TMNR, FTI, depth of the earth, payment, collision, law, natural resources, mining, gas, oil.