Specific taxation in subsoil use: results and development directions

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.

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