Aguzarova F.S., Kornaeva K.T. Natural Resources of the Russian Federation: Tax Issue

Abstract: The subject of the research is the study of tax payments for the use of natural resources in the Russian Federation. Particular attention is given to defining the role of the tax on extraction of mineral resources, water tax, fees for the use of wildlife resources and the use of aquatic biological resources in the structure of revenues of the budget system of the Russian Federation. In the course of the analysis the authors have revealed the dynamic growth of revenues of these taxes and fees. The authors also prove that it is necessary to avoid the high dependence of taxes and fees for natural resources. When writing this article the authors have used the methods such as the research method, deductive and inductive methods, the methods of synthesis and analysis and the comparative method. The main conclusion of the research is that the federal tax on mining has been ranked among the direct taxes in terms of revenue. Furthermore, it is necessary to strengthen the role of water tax and charges for the use of wildlife resources and water resources. 

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