DOI: 10.33917/mic-1.126.2026.89-95

In modern conditions of economic development of the country the main tax in subsoil use – tax on extraction of mineral resources, conditionally referred to rent, due to strengthening of its fiscal role loses its regulatory value for rational subsoil use. Thus the problem of rent formation in subsoil use has extremely important scientific, political and practical significance. The article considers the state of application of specific taxation in subsoil use, suggests measures to improve it. Gradual transition to the taxation of the use of hydrocarbon reserves of newly commissioned fields, based on the withdrawal of excess profits and the rate of repayment of reserves, should ensure rational subsoil use and form a stable source of budget revenues.

References:

1. Melekhin E.S., Kimelman S.A. Natural rent as a basis for transition to socially-oriented economy of Russia (on the example of mountain rent formed in the oil industry). Markshaider’s Bulletin. 2004;2:13-19.

2. Kimelman S.A. Mountain rent: to the question of another taxation system. Oil and Gas Vertical. 2010;7:26-33.

3. Melekhin E.S. Development of the rent approach to taxation of hydrocarbon production. Microeconomics. 2024;2:75-80.

4. Pelmeneva A.A., Melekhin E.S. Mining rent as a factor determining the development of the Russian economy. Problems of Economics and Management of Oil and Gas Complex. 2020;4 (184):37-41.

5. Ezhov S.S. Rent relations in oil production. Moscow: Nedra-Business Center LLC, 2006. 168 p.

6. Tax Code of the Russian Federation. Part 2. URL: https://www.consultant.ru/document/cons_doc_LAW_28165/

7. Federal Law No. 416-FZ dated November 29, 2024, «On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation». URL: https://www.consultant.ru/document/cons_doc_LAW_491748/

8. Melekhin E.S. Development of rent taxation in the production of solid minerals. Marksheidery and Subsoil Use. 2021;3:3-8.

9. Russian Statistical Yearbook, 2024: Stat. sb./Rosstat. M., 2024. 630 p. URL: http:/ rosstat.gov.ru›folder/210/document/12994

DOI: 10.33917/mic-4.123.2025.78-83

When adopting certain regulatory legal acts in subsoil use, specialists of legislative and executive authorities do not think about the need to coordinate innovations with the accompanying provisions of other legislative acts. The article, using the example of individual areas of the adopted strategic goals and objectives established in the Strategy for the Development of the Mineral Resource Base of the Russian Federation until 2050, examines issues of harmonization of legislation with an assessment of lost profits from the lack of synchronization of regulatory legal acts in subsoil use.

References:

1. Report on form No. 1NM «Report on the accrual and receipt of taxes, fees and other mandatory payments to the budget system of the Russian Federation for 2023». URL: https://www. nalog.gov.ru›rn21/related_activities/statistics

2. Melehin E.S. Improving the institutional environment for the development of the oil and gas complex of Russia. Mineral resources of Russia. Economy and management. 2023;1:53-56.

3. Panfilov E.I. On improving the quality of federal laws concerning the development of mineral resources of the earth’s interior (expert assessment). Rational development of subsoil. 2020;1:50-56.

4. Federal Law «On the Development of Small and Medium-Sized Entrepreneurship in the Russian Federation» dated July 24, 2007 No. 209-FZ (latest revision). URL: https://www.consultant.ru/document/cons_doc_LAW_52144/

5. Melehin E.S. On improving the institutional environment for the development of small and medium-sized businesses in hydrocarbon production. Mineral Resources of Russia. Economy and Management. 2022;1:54-59.

6. Law of the Russian Federation «On Subsoil» dated February 21, 1992 No. 2395-1 (latest revision). URL: https://www.consultant.ru/document/cons_doc_LAW_343/

7. Strategy for the Development of the Mineral Resource Base of the Russian Federation until 2050. Approved by the Order of the Government of the Russian Federation dated 11.07.2024 No. 1838-r. URL: https://www.consultant.ru/document/cons_doc_LAW_481663/

8. Order of the Government of the Russian Federation dated August 30, 2022 No. 2473-r «On approval of the list of main types of strategic mineral raw materials». URL: https://www.consultant.ru/document/cons_doc_LAW_425542/

9. Melehin E.S. Development of rent taxation in the extraction of solid minerals. Mine surveying and subsoil use. 2021;3:3-8.

10. Apatite and nepheline concentrate: mineral base, prospects. URL: http:// newchemistry.ru›printletter.php?n_id=2410

11. Boyarko G.Yu. Main and associated useful components of complex mineral raw materials: technological and economic problems of their extraction and sale. Mineral resources of Russia. Economics and management. 2024;5:74-80. 

DOI: 10.33917/mic-1.120.2025.74-81

In the context of modern sanctions against Russia and the high demand of various types of oil and gas business for material and technical resources, equipment, and technologies, it is necessary to consider various scenarios for the development of the situation. At the same time, for making managerial decisions, including in the field of resource procurement, it is possible to compare the postulates of microeconomics on consumer behavior with the situation in the field of purchasing necessary equipment, spare parts, basic and auxiliary materials for the needs of oil and gas production. The results of the work provide opportunities for systematization of factors influencing decision-making in the search for import-substituting technological equipment for oil and gas production or the purchase of affordable fixed and working capital of foreign or domestic production.

References:

1. Makhovikova G.A. Microeconomics. Advanced course: textbook and practice for universities / G. A. Makhovikova, S. V. Pereverzeva. Moscow: Yurait Publishing House, 2025. 313 с.

2.  Federal Law of 05.04.2013 № 44-FZ «On the contractual system in the sphere of procurement of goods, works, services to ensure state and municipal needs». URL: https://www.consultant.ru/document/cons_doc_LAW_144624/

3.  Pelmeneva A.A. Assessment of the oil and gas equipment quality influence on the economic efficiency of the company activity. Management of quality in oil and gas complex (UKANG). 2013;3:23-26.

4.  Pelmeneva A.A. Formation of innovative mechanisms of economic development of Russia. Microeconomics. 2023;5:5-15.

5.  Federal Law of 18.07.2011 No. 223-FZ (ed. 08.08.2024) «On Procurement of Goods, Works, Services by Certain Types of Legal Entities» (with amendments and additions, effective from 01.01.2025). URL: https://www.consultant.ru/document/cons_doc_LAW_116964/

6.  Federal Law of 31.12.2014 № 488-FZ (ed. of 30.11.2024) «On Industrial Policy in the Russian Federation» (with amendments and additions, effective from 20.12.2024). URL: https://www.consultant.ru/document/cons_doc_LAW_173119/

7.  List of goods (including those supplied in the course of performance of purchased works, provision of purchased services) originating from foreign states, works, services, respectively performed, rendered by foreign citizens, foreign legal entities, in respect of which the prohibition of purchases for state and municipal needs, purchases by certain types of legal entities is established. URL: https://www.consultant.ru/document/cons_doc_LAW_494318/dc1993c2b5c2478f2ab15f73dba12882e6b458c8/

DOI: 10.33917/mic-6.119.2024.50-54

The article is devoted to the development of a digital model of geological and economic assessment of exploration for hydrocarbon raw materials in Russia. The main approaches to the formation of a digital model of hydrocarbon exploration are considered. The interaction of all participants in the process of preparing a digital model of geological and economic assessment is justified.

References:

1. The national project «Digital Economy of the Russian Federation». URL: https://digital.gov.ru/ru/activity/directions/858

2. Yelovskaya M.A. World experience in building a digital economy prospects for digitalization of the Russian economy. Izvestiya St. Petersburg State University of Economics. 2022;(5–2 (137)):35–41.

3. Korotkov S.B., Polyakov E.E., Korotkov B.S. Regional three-dimensional geological models of oil and gas provinces as a basis for prospecting and exploration. Scientific and technical collection of Vesti gazovoi nauki. 2017;(3 (31)):308–316.

4. Germakhanov A.A., Gert A.A., Kazanov O.V., Gorshenin N.E. Pestrikov A.A., Romanyuk V.B. Information and analytical system for assessing the economic efficiency of geological exploration facilities in federal programs and projects. Mineral Resources of Russia. Economics and management. 2024;1: 28–35.

5. Mursalyan A.V., Bochkova T.A. Digitalization of the economy and its impact on individual sectors of the economy. Economics and Business: theory and practice. 2022; (4–2(86)):47–50.

6. Kuzina E.S., Melekhin E.S. On the reliability of geological and economic estimates in subsurface use//Mineral resources of Russia. Economics and Management, 2019;5:52–55.

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-1.108.2023.61-66

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.).