DOI: 10.33917/mic-2.115.2024.75-80

The formation of revenues of the country’s consolidated budget largely depends on the receipt of taxes from subsoil use, where the mineral extraction tax plays a decisive role. Due to the strengthening of its fiscal role, the tax is losing its regulatory significance for the rational use of subsoil. The article examines the tax regulation of the use of hydrocarbon reserves based on a methodological approach to assessing their value and the mechanism for calculating the per-ton rate of reserve redemption. By establishing per-ton reserve redemption rates for newly commissioned hydrocarbon fields, the state acquires a stable source of income and an effective mechanism for monitoring the rational use of subsoil.

References:

1. Tax Code of the Russian Federation (Part II) [Electronic resource]. URL: www.consultant.ru

2. Pelmeneva A.A. Features of hydrocarbon production taken into account in the modern tax system of Russia. Mineral Resources of Russia. Economics and Management. 2020;4–5:69–74. (In Russ.).

3. Grigoriev G.A., Otmas A.A. The tax system as a factor in stabilizing oil production: the state and problems of reform. Mineral Resources of Russia. Economics and Management. 2019;4:21–28. (In Russ.).

4. Panfilov E.I. On improving the quality of federal laws relating to the development of mineral resources of the earth’s subsoil (expert assessment). Rational development of subsoil. 2020;1:50–56. (In Russ.).

5. Kimelman S.A. Mining rent: on the issue of a different taxation system. Oil and Gas Vertical. 2010;7:26–33. (In Russ.).

6. State report «On the state and use of the mineral resource base of the Russian Federation in 2021». M.: MPR of Russia, 2022. 626 p.

7. Classification of reserves and resources of oil and flammable gases. Order of the Ministry of Natural Resources and Ecology of the Russian Federation dated November 1, 2013 No. 477 (Registered with the Ministry of Justice of Russia on December 31, 2013, registration No. 30943) [Electronic resource]. URL: www.consultant.ru

8. Order of the Ministry of Natural Resources of Russia dated September 30, 2008 No. 232 (as amended on October 15, 2019) «On approval of the Methodology for determining the starting amount of a one-time payment for the use of subsoil» (together with the «Methodology for calculating the minimum (starting) amount of a one-time payment for the use of subsoil») (Registered with the Ministry of Justice of Russia on December 22, 2008 No. 12914) [Electronic resource]. URL: www.consultant.ru

9. Melekhin E.S. Economic aspects of rational subsoil use. Microeconomics. 2023;1:61–66. (In Russ.).

10. Kuzina E.S., Melekhin E.S. On the reliability of geological and economic estimates in subsoil use. Mineral Resources of Russia. Economics and Management. 2019;5:52–55. (In Russ.).

11. Bogatkina Yu.G. Problems of valuation of reserves and resources of natural hydrocarbons taking into account risk factors. Nezh Problems of economics and management of the oil and gas complex. 2021;4 (196):8–13. (In Russ.).

DOI: 10.33917/mic-1.114.2024.75-86

In this article, the authors substantiate the concepts of sustainability, stability and risk of conservation and development of three macro–environments — economic, demographic and environmental (natural), based on the provisions of international documents on the creation of sustainable development processes in countries. The level of pollution and the degree of protection of such environmental components as surface water bodies, soil, fauna, flora, land as a territory and waste are based on specific examples of their current state in the Russian Federation and current problems of preserving and improving the economic, demographic and environmental components are identified. Proposals for environmental protection in draft Resolutions of the Government of the Russian Federation are analyzed. Risks expected in the future in the economic sphere are determined for each specific example based on the developed sustainability model, demographic and environmental conditions.

References:

1. The concept of Sustainable Development of the territories of the countries UN Conference on Environment and Development. New York, 1993. Vol. 1–3.

2. Kyoto Protocol to the United Nations Framework Convention on Climate Change: adopted December 11, 1997 Official text in Russian. Vebsayt OON. URL: https://www.un.org/ru/documents/ declconv/conventions/kyoto.shtml

3. Status of Ratification of the Kyoto Protocol. Internet Archive 04.04.2016. URL: http://unfccc.int/kyoto_protocol/status_of_ratification/items/2613.php

4. Paris Agreement. Veb-sayt OON. 2023. URL: https://www.un.org/ru/climatechange/paris-agreement

5. Babkin A., Bespalova S., Senetskaya L., Skotarenko O. Tools for digitalization of economic processes for supporting management decision-making in the Arctic region. IOP Conference Series: Earth and Environmental Science. 2019. Volume 302, Issue 1.

6. Babkina L., Skotarenko O. Features of the qualimetric approach in regional studies. Scientific and Technical Bulletin of St. Petersburg State Polytechnic University. Economic sciences. 2013;5:161–165.

7. Bykovskaia E., Maiurova A., Kustikova M., Timofeeva I., Tyurikova E. Assessment of the environmental risks in the development of fossil fuels deposits in the Arctic zone of the Russian Federation. IOP Conference Series: Earth and Environmental Science. 2021. Volume 723, Issue 5.

8. Zaychenko I. M., Kalinina O. V., Gutman S. S. Labor resources of the Far North territories: Problems and prospects Proceedings of the 28th International Business Information Management Association Conference — Vision 2020: Innovation Management Development Sustainability and Competitive Economic Growth. URL: https://www.scopus.com/inward/

9. Kozin M., Plotnikov V., Skotarenko O. Assessment of challenges, threats, and prospects in development of cities and towns in the Arctic zone. IOP Conference Series: Earth and Environmental Science. 2019. Volume 302, Issue 1.

10. On the national goals and strategic objectives of the development of the Russian Federation for the period up to 2024: Decree of the President of the Russian Federation dated May 7, 2018 No. 204. Legal reference system «Garant» URL: https://base.garant.ru/71937200/?ysclid=lly1f15vms458613544

DOI: 10.33917/mic-3.110.2023.80-85

The article considers the economic and resource state of geological exploration in Russia. The problems faced by the exploration industry are noted. The ways of solving problems in the investment of exploration work due to the support of the state and the regulation of tax legislation are proposed.

References:

1. Decree of the Government of the Russian Federation «On approval of the Strategy for the development of the mineral resource base of the Russian Federation until 2035» dated December 22, 2018 No. 2914-r. – Access from the legal reference system «Garant».

2. The future of Russian exploration under sanctions. URL: https://sectormedia.ru/news/neftegazodobycha/budushchee-rossiyskoy-geologorazvedki-v-usloviyakh-sanktsiy/

3. Ministry of Natural Resources and Ecology of the Russian Federation. URL: https://www.mnr.gov.ru

4. The State Program of the Russian Federation «Reproduction and Use of Natural Resources» (as amended by Decree of the Government of the Russian Federation of March 31, 2021 No. 515).

5. Exploration: trends and prospects. URL: http://eage.ru/upload/File/Overview_of_trends_and_prospects_of_geological exploration_WEB.pdf

6. Rosgeo: exploration volumes did not decrease significantly in 2022. URL: https://rg.ru/2022/12/27/rosgeologiia-v-2022-godu-obemy-geologorazvedkisushchestvenno-ne-snizilis.html

7. Rosnedra: Information on the implementation of geological exploration for January-June 2022 – form No. 2-gr. URL: https://nangs.org/analytics/rosnedra-svedeniya-ovypolnenii-geologorazvedochnykh-rabot-za-yanvar-dekabr-2018-goda-forma-2-gr-rar-xls

8. Agafonova A.S., Melekhin E.S. The effectiveness of the results of the subprogram «reproduction of the mineral resource base, geological study of the subsoil». Collection of students’ abstracts «Issues of economics and management of the oil and gas complex». M.: GRU oil and gas them. THEM. Gubkina, 2022, pp. 35-36. (In Russ.).

9. Melekhin E.S. Methodology of tax regulation of the use of hydrocarbon reserves. Problems of economics and management of the oil and gas complex. 2023;1 (217):18-23. (In Russ.).

10. Melekhin E.S., Panfilov E.I. Problems of rational use of the mineral resource base of hydrocarbons in Russia. Problems of economics and management of the oil and gas complex. 2022;6 (210):5-11. (In Russ.).

DOI: 10.33917/mic-1.108.2023.74-84

This article discusses the organizational, economic and technological aspects of the processing of MSW into electricity in the leading EU countries under economic sanctions. The issues of using and applying foreign, in particular German experience in the field of state incentives for companies to use renewable energy sources in the energy sector and the processing of municipal solid waste were considered. It has been established that over the past three decades, the consumption of brown coal in the fuel and energy complex of Germany has decreased from 21 to 8%, hard coal from 15 to 8%, and the use of nuclear energy has decreased from 11 to 6%, while gas consumption has increased from 11 to 25%. It has been revealed that over the past few years Germany has been the leader in the EU in terms of MSW recycling and the share of waste return to the economic turnover in Germany is 66%, while in the EU countries this figure does not exceed 46% on average. In particular, in Germany, electronic industry waste is 100% recycled, and waste paper, cardboard and glass are recycled by more than 85%. The German technology of MSW processing is analyzed, which allows the most efficient use of organic waste for the production of renewable energy sources, including biogas and fertilizers for agriculture.

References:

1. Alekseev A.E., Novitsky I.Yu., Zhenzhebir V.N., Pshava T.S., Shestov A.V. International globalization and transformation of the concept of energy security. Online journal of Science Studies. 2015;7(6(31)):2. (In Russ).

2. Alekseev A.E., Novitsky I.Yu., Zhenzhebir V.N., Pshava T.S., Dadugin M.V. Energy security in the European Union: problems of «dependence» and development. Online journal of Science Studies. 2015;7(6 (31)):3. (In Russ).

3. Bondarenko A.M., Kachanova L.S., Chelbin S.M. Technological bases of the production process of humic organomineral fertilizers. Far Eastern Agrarian Bulletin. 2022;16(4):93-99. (In Russ).

4. Bondarenko A.M., Kachanova L.S., Baryshnikov A.V. Determination of technological and design parameters of a brush auger for processing liquid manure as part of a mobile installation. International Agricultural Journal. 2022;65(3). (In Russ).

5. Vukovich N.A., Polyanskaya O.A. Bioenergy as a driver of green economy development in Russia. Beneficiary. 2020;4 (37):4-10. (In Russ).

6. Gromova O.N., Papoyan A.N. Experience of organization of solid household waste management abroad. Journal of Management Studies. 2019;5(2):3-6. (In Russ).

7. Golovanov V.I. The role of ecology in the sustainable development of society: dialectics and retrospective. Monograph. Moscow, Publishing House: LLC «MAX Press», 2021.

8. Golovanov V.I., Kirnarskaya S.V., Anfimova A.Yu. Prospects for the implementation of programs for the collection and processing of household waste. In the collection: Strategic directions in the regions: ecological, economic and social aspects. Materials of the international scientific and practical conference. Editor-in-chief: A.V. Antonov, 2019. pp. 180-189.

DOI: 10.33917/mic-1.108.2023.67-73

Given the significant reserves and resources of natural gas, the potential for the development of the Russian economy at the present stage should be based mainly on the gas component of the fuel and energy balance. The article analyzes the state of reproduction of gas reserves in Russia and its rational use. The main trends in the development of the NGV market are considered, and the economic and environmental prospects for the use of compressed and liquefied natural gas as a NGV fuel are substantiated.

References:

1. State report «On the state and use of the mineral resource base of the Russian Federation in 2019». M.: MPR of Russia, 2020. 494 p.

2. State report «On the state and use of the mineral resource base of the Russian Federation in 2020». M.: MPR of Russia, 2021. 569 p.

3. Decree of the Government of the Russian Federation of April 15, 2014 No. 321 «Energy Development». – Access from the information and legal system «Garant».

4. Decree of the Government of the Russian Federation of 02.03.2020 No. 221 «State Program of the Russian Federation «Development of Energy» as amended on 10.18.2022 No. 1855». – Access from the information and legal system «Garant».

5. Decree of the Government of the Russian Federation of December 18, 2021 No. 2352 «On Amendments to the State Program of the Russian Federation «Energy Development». – Access from the information and legal system «Garant».

6. Decree of the Government of the Russian Federation of April 28, 2018 N 831-r (as amended on February 22, 2019) «On approval of the Strategy for the development of the automotive industry of the Russian Federation for the period up to 2025». – Access from the information and legal system «Garant».

7. Decree of the Government of the Russian Federation of 05.13.2020 No. 669 «On Approval of the Rules for Providing Subsidies from the Federal Budget to Manufacturers of Equipment Using Natural Gas as Motor Fuel». – Access from the information and legal system «Garant».

8. Decree of the Government of the Russian Federation of October 29, 2021 No. 3052-r «Strategy for the socio-economic development of the Russian Federation with a low level of greenhouse gas emissions until 2050». – Access from the information and legal system «Garant».

9. Decree of the Government of the Russian Federation dated February 13, 2021 No. 350-r «Action plan («Road map») for the development of the market for small-scale liquefied natural gas and gas motor fuel in the Russian Federation for the period up to 2025». – Access from the information and legal system «Garant».

10. «Strategy for the socio-economic development of the Russian Federation with low greenhouse gas emissions until 2050» dated 10.29.2021 No. 3052-r. – Access from the information and legal system «Garant».

11. Energy Strategy of the Russian Federation until 2035 (approved by Order of the Government of the Russian Federation No. 1523-r dated June 9, 2020). – Access from the information and legal system «Garant».

DOI: 10.33917/mic-1.108.2023.61-66

The requirements for rational subsoil use stipulated by the Law of the Russian Federation «On Subsoil» do not fulfill their environmental role. The introduction of separate measures of economic impact on violators of the legislation of the Russian Federation on subsoil does not cover the main list of requirements of the law.  It is proposed to clarify the list of violations and strengthen responsibility for violation of the law and compensation for damages. The methodological justification of the assessment of the facts of violations is given.

References:

1. Melekhin E.S. Organizational and legal issues of regulation of subsoil use at the present stage. Oil, Gas, Law. 2013; 2:13-17. (In Russ.).

2. Melekhin E.S. Formation of a modern socio-economic system of rational subsoil use. Mine surveying and subsoil use. 2015;4:19-22. (In Russ.).

3. Law of the Russian Federation of February 21, 1992 No. 2395-1 «On Subsoil». URL: www.consultant.ru

4. Decree of the Government of the Russian Federation of July 4, 2013 No. 564 «On approval of the Rules for calculating the amount of damage caused to subsoil as a result of violation of the legislation of the Russian Federation on subsoil». URL: www.consultant.ru

5. Melekhin E.S., Omarov G.Z. On economic incentives for rational subsoil use. Mineral Resources of Russia. Economics and Management. 2018;1:44-47. (In Russ.).

6. Civil Code of the Russian Federation (Part 1) dated November 30, 1994 No. 51-FZ. – Access from the information and legal system «Garant».

7. Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ. – Access from the information and legal system «Garant».

8. Decree of the Government of the Russian Federation dated May 12, 2005 No. 293 «On Approval of the Regulations on State Supervision of Geological Survey, Rational Use and Protection of Subsoil». – Access from the information and legal system «Garant».

9. Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ. – Access from the information and legal system «Garant».

DOI: 10.33917/mic-1.102.2022.105-112

In the article, based on modern ideas about the use of natural resources, the concepts of natural resource potential and an economically demanded resource are formed, a methodological approach to assessing the tax potential for predicting the formation of income of the consolidated budgets of the constituent entities of the Russian Federation from the use of mineral resources is proposed. On the basis of the performed analysis, the subjects of the Russian Federation are identified, the economy of which is determined by the development of the mineral resource complex. The development in the regions of stimulating economic approaches in the field of environmental management and resource conservation is substantiated. Proposals are given to expand the economic independence of the regions of Russia.

References:

1. POTENTIAL – Modern Encyclopedia. URL: dic.academic.ru

2. State report «On the state and use of the mineral resource base of the Russian Federation in 2019». M. Ministry of Natural Resources of Russia, 2020. 494 p.

3. Melekhin E.S. Economic aspects of the formation of a system of rational subsoil use in modern conditions: monograph [Electronic resource]. Moscow: Russian State University of Oil and Gas (National Research University) named after I.M. Gubkin, 2018. 149 p. (In Russ.).

4. Kleinhof I.A. Strategic management of sustainable development of the forest sector of the economy of the Russian Federation and the European Union: monograph. M: GOU VPO MGUL, 2010. 156 p. (In Russ.).

5. Kryukov V.A. Integral assessment of the effectiveness of subsoil use systems (experience of comparative assessment) / V.A. Kryukov, O.E. Pavlov //Mineral resources of Russia. Economics and Management. 2014;1:34-41. (In Russ.).

6. Petrov O.V. Strategic Directions for Innovative Use of the Mineral Resource Potential of the Russian Subsoil // Mineral Resources of Russia. Economics and Management. 2010;3:37-47. (In Russ.).

7. Classification of reserves and resources of oil and combustible gases, approved by order of the Ministry of Natural Resources and Ecology of the Russian Federation dated November 01, 2013 No. 477 (Registered in the Ministry of Justice of Russia on December 31, 2013, registration No. 30943). Access from legal reference system ConsultantPlus.

8. Order of the Ministry of Natural Resources of Russia dated September 30, 2008 No. 232 «On approval of the Methodology for determining the starting amount of a one-time payment for the use of subsoil» (with amendments and additions). Access from legal reference system ConsultantPlus.

9. Dictionary of oil and gas geology. Leningrad: Nedra, 1988. 679 p.: ill. (In Russ.).

10. Melekhin E.S., Karasevich A.M. Methodology for assessing the national wealth of the subsoil. M.: Logos, 2011. 76 p. (In Russ.).

11. Omarov G.Z. Formation of sustainable innovative development of regions based on the rational use of natural resource potential // Microeconomics. 2017. №3. pp. 46-49. (In Russ.).

DOI: 10.33917/mic-3.98.2021.95-103

The article deals with international and Russian documents defining strategic directions, goals and plans of environmental protection activities. It was found out that basically all international agreements regulate measures to protect the air basin and preserve the forests of the planet, reduce emissions of harmful and polluting substances into the atmosphere. In the Russian Federation, these activities are regulated by national projects, for example, the Ecology project. The authors propose methods that allow analyzing the state of environmental components, the level of their pollution and the costs of environmental protection on the basis of available data from the annual statistical reports of the Russian Federation.

DOI: 10.33917/mic-2.97.2021.83-88

The article shows that in modern conditions, industrial enterprises pay great attention to environmental management, since, being engaged in environmental management, any organizational activity is given confidence that everything will comply with environmental standards established by legislation and its own policy. The environmental management system should be regularly reviewed to identify any difficulties in its implementation and provide recommendations for continual improvement.

DOI: 10.33917/mic-1.96.2021.72-80

The article considers the reflection of the national mineral wealth in the system of national accounts, shows the availability of reserves of some types of mineral raw materials taken into account in the current assessment system. The main problems are identified and proposals are made for the methodological link between the indicators for assessing mineral resource wealth of the subsoil with the system of national accounts and the assessment of the country’s GDP. An example of evaluating the value of multicomponent apatite-nepheline ore is given. Measures are proposed to link the national mineral wealth with an assessment of the country’s GDP in the national accounts, increasing the level of rational use of mineral resources, comprehensive utilization of multicomponent ores.