Legal Status of Payments for Subsoil Use and Securing Fiscal Interests of the Russian State
Abstract
The paper features the current Russian Federation system of obligatory public law payments for using subsoil represented by taxes, non-tax payments and agreements on production-sharing agreement. Production-sharing agreement is seen as a special tax regime specified in Chapter 26.4 of the Russian Federation Tax Code as a taxation system to execute the production-sharing agreement. The system approach is seen in the aggregate payments made by the investor to carry out the production-sharing agreement. The author studies the systems of the legal regulation of payments for using subsoil, tax on the extraction of natural resources and annuity typical of all the types of relevant payments. The paper explores the balance of the concepts of natural resource and mining rents, tax and other instruments to withdraw mining rent, profitability of the payments. It contains analysis of legal mechanisms of the taxation of extracting solid natural resources and hydrocarbon crude; interprets the concepts of severance tax, natural resource in terms of taxation and case practice. A special attention is given to the guidelines of licensing applied to confirm the right of the licensee to use the subsoil area, to specify its borders, aim and terms and conditions of use. Author proposes his own classification of the coefficients to base tax rate for the natural resource extraction tax and their incentives. It is presented classification of any type of differentiation; the various payments are grouped up by natural resource, their influence on the base tax rate, aim of application, on the association with the territory where natural resources are extracted. The paper also studies the legal nature and characteristics of regular and one-time payments, the issues of liability to evade the payments, the powers of the executive bodies regulating the payments for using subsoil. It is provided author's recommendations to limit the powers of the Russian Federation Natural Resource Ministry (Minprirody) and to broaden instead it, the rights of the Government of the Russian Federation to perform the legal regulation of the payments for using subsoil. It is identified overall trends in the development of the Russian legislation on natural resource taxation.
References
Denisova A.Yu. (2015) Ponyatie sbora kak pyblichno-pravovogo platezha v rossiyiskom zakonodatelstve i doktrine [The Concept of Duty as Public Payment in Russian Legislation and Doctrine]. Publichno-pravovye issledovania: electronnyi zhurnal, no 2, pp. 66-85.
Gavrilov V.P. (2006) Obschestvo i prirodnaya sreda [The Society and Ecology]. Moscow: Nauka, 212 p. (in Russian)
Germanova M.A. (2016) Obiekt NDPI: kollizii pravovogo regulirovania [Object of NDPI: Collisions of Legal Regulation]. Pravo i ekonomika, no 4, pp. 55-59.
Golovanov G.R. (2007) Kharakteristika soderzhania poniatia “poleznye iskopaemye” [On the Concept of Term “Useful Minerals”]. Finansovoe pravo, no 1, pp. 27-36.
Johnston D. (2005) Analiz ekonomiki geologorazvedki, riskov I soglashenyi v mezhdunarodnoi neftegazovoi otrasli [Analysis of Geological Study, Risks and Agreements in International Oil and Gas Sector]. Moscow: Olimp-Biznes, 464 p. (in Russian)
Kostikova E.G. (2013) Nalog na dobavlennyi dohod v Rossii: perspectivy reformirovania nalogooblozhenia dobyvaiuschei otrasli [Tax on Capital Gains in Russia]. Finansovoe pravo, no 12, pp. 2530.
Kozyrin A.N. (2013) Nalogovye lgoty [Tax Preferences]. Bolshaya Rossyiskaya Encyclopedia. Moscow: Bolshaya Rossiyiskaya Encyclopedia Publishers, vol. 21, pp. 722-723.
Kozyrin A.N. (2015) Zakon v nalogovom prave: principy zakonotvorcheskih procedur [The Legislation in Tax Law: Principles of Law-Making]. Reformy i pravo, no 3, pp. 3-13.
Lvov D.S. (2003) Perspektivy dolgosrochnogo socialno-ekonomicheskogo razvitia Rossii [Prospects of Long-Term Social and Economic Development of Russia]. Vestnik Rossyiskoi akademii nauk, no 8, pp. 675-697.
Pavlova L.P., Yumaev M.M. (2010) Nalogooblozhenie poleznuh iskopaemuh: praktika i perspectivy [The Taxing of Minerals: Practice and Prospects]. Moscow: Pravo TEK Press, 272 p. (in Russian)
Perchik A.I. (2004) Nalogooblozhenie neftegazodobuchi [The Taxing of Oil and Gas Output]. Moscow: Nestor Publishers, 464 p. (in Russian)
Saymon D. (2012) Neischerpaemui resurs [The Renewable Resource]. Chelyabinsk: Sotsium, 797 p. (in Russian)
Stiglitz D. (2015) Tzena neravenstva grozit nashemy buduschemy [Inequality as a Threat to Our Future]. Moscow: Eksmo, 512 p. (in Russian)
Sutkevich E.A. (2015) Platezhi za polzovanie nedrami kak raznovidnost' obyazatelnykh publichno-pravovykh platezhei skhozhykh s nalogami I sborami [Payments for Using Mineral as a Sort of Public Law Payments Similar to Taxes and Duties]. Reformy i pravo, no 1, pp. 10-13.
Sutkevich E.A. (2012) Pravovaya priroda platezhei za polzovanie nedrami v Rossii [A Legal Nature of Payments for Using Mineral in Russia]. Reformy i pravo, no 3, pp. 50-57.
Copyright (c) 2017 Law. Journal of the Higher School of Economics
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
