Fonte: Revista Turismo Estudos e Práticas - RTEP/UERN; No. 01 (2021): Caderno Suplementar 01; 1-25
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Resumo: Limitedness of the mineral’s quantity in the world favors the growth of prices for all metal groups in the long term and assures a permanent attention of the economic community to conditions of the minerals deposit development. The legal, tax, economic fundamentals of the nature management activities regulate a system of the capital access into the minerals deposits development, size of the profit rate of the mining organizations depends on their stability and transparency. The Russian subsoil use system has a lot of contradictions in legal regulation of the subsoil ownership relations, assurance of the national security fundamentals in the subsoil use, in the existing tax system of the mining organizations. The foregoing confirms that the chosen research topic is of importance. The paper substantiated contradictions in the Russian Federation laws, export policy on minerals with strategic goals of the country economy development, a theory of rent relations with the existing tax mechanism of mining organizations. The research is based on analytical development of the legislative instruments, the statistical data, the theoretical fundamentals of rent relations by means of confronting, comparing, generalizing, systematizing and revealing the principal components, extrapolating the information on the mining organizations activities and the subsoil use system on the whole. The paper analytically substantiated a contradiction of provisions of the Federal Law “On Subsoil” of the Russian Federation Constitution, revealed contradictions of the export policy to strategic goals of the economic development, on the basis of analysis of the theoretical papers on the rent relations fundamentals, substantiated and discussed the contradictions of the minerals extraction tax to the principles of economic feasibility and economic justice. The existing system of the subsoil users taxation does not form incentives for developing the deposits with the low mineral content in an ore body and for introducing into production of the scientific-technical progress results. The obtained results are of practical value for assuring the equal conditions of subsoil use by organizations, for forming a fair system of resource taxation, for developing the territories, where the deposits are developed, for replenishing the country budget revenues. The paper substantiated the reasons of changing the taxable base of the minerals extraction tax and other taxes having the rent basis, from proceeds to income.
