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/

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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/

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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-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.).

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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.).