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PROBLEMS OF MODERN ECONOMICS, N 4 (68), 2018
ECONOMIC PROBLEMS OF REGIONS AND BRANCH COMPLEXES
Pavlova I. N.
Assistant Professor, Chair of State and Municipal Finances, St. Petersburg State University of Economics, PhD (Economics)
Osina D. O.
PhD student, Chair of State and Municipal Finances, St. Petersburg State University of Economics

Excavation of hydro-carbonic minerals: theoretical and methodological aspects of taxation (Russia, St. Petersburg)
The article describes the history of taxation with regard to excavation of hydro-carbonic minerals and analyzes the major principles of mining taxation. The authors discuss the mechanism used to establish taxation rate for excavation in the Russian Federation and abroad, and calculates the tax for mineral extraction under various extraction conditions
Key words: mineral extraction tax, oil extraction, mining taxation, taxation of hydro-carbonic minerals extraction
Pages: 166 - 168



Литература
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8. Электронный ресурс: http://www.consultant.ru/document/cons_doc_LAW_50642 Дата обращения: 29.09.2018.
9. Бен Дж. Терра. Введение в налог на добавленную стоимость в ЕС. — Paris OECD, 1995.

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