Imanshapieva M.M. Mineral Extraction Tax As Part of Payments for the Use of Natural Resources in the Russian Federation: Problems and Prospects

Abstract: The subject of the research is the system of mineral extraction taxation, problems and prospects for its development. At the modern stage relations in the sphere of raw materials and oil and energy resources are growing especially important because they make a significant influence on the economic growth of the state. The author of the present article pays special attention to the state tax policy in the sphere of mineral extraction taxation. The author examines such aspects of the topic as the need to improve efficiency of the mineral extraction taxation system and to encourage measures aimed at restoring mineral resources in particular branches of economy. The research of the practice of collecting mineral extraction tax was based on the use of general research methods (observation, logical analysis, economic analysis, complex analysis and analogy) as well as specific research methods and procedures (comparison and generalization, selection and grouping of data). The author offers recommendations on how to improve the mineral extraction taxation system under modern conditions. The author analyzes the dynamics of tax revenues from mineral extraction taxes into the Russian Federation budget and defines the main factors that influence the collectability of the aforesaid tax. The author's contribution to the topic is her recommendations on how to review the mineral extraction taxation system and distribute mineral extraction revenues between chains of the budgetary system as well as to shift the emphasis to the taxation of rent revenues and implementation of measures aimed at increasing efficiency of tax authorities' supervisory activities, etc. The author's contribution to the research is also her recommendations aimed at developing the rational system of mineral extraction taxation and increasing efficiency under modern  Russian conditions. 

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