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.).

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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-1.108.2023.61-66

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.).