Aleksandr Yalbulganov1
  • 1 National Research University Higher School of Economics, 20 Myasnitskaya Str., Moscow, 101000, Russian Federation

Legal Status of Payments for Subsoil Use and Securing Fiscal Interests of the Russian State

2017. No. 3. P. 50–73 [issue contents]
The paper features the current Russian Federation system of obligatory public law payments forusing subsoil represented by taxes, non-tax payments and agreements on production-sharingagreement. Production-sharing agreement is seen as a special tax regime specified in Chapter26.4 of the Russian Federation Tax Code as a taxation system to execute the production-sharingagreement. The system approach is seen in the aggregate payments made by the investor to carryout the production-sharing agreement. The author studies the systems of the legal regulation ofpayments for using subsoil, tax on the extraction of natural resources and annuity typical of all thetypes of relevant payments. The paper explores the balance of the concepts of natural resourceand 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 andhydrocarbon crude; interprets the concepts of severance tax, natural resource in terms of taxationand case practice. A special attention is given to the guidelines of licensing applied to confirm theright of the licensee to use the subsoil area, to specify its borders, aim and terms and conditionsof use. Author proposes his own classification of the coefficients to base tax rate for the naturalresource 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, aimof application, on the association with the territory where natural resources are extracted. The paperalso studies the legal nature and characteristics of regular and one-time payments, the issues ofliability to evade the payments, the powers of the executive bodies regulating the payments forusing subsoil. It is provided author’s recommendations to limit the powers of the Russian FederationNatural Resource Ministry (Minprirody) and to broaden instead it, the rights of the Government of theRussian Federation to perform the legal regulation of the payments for using subsoil. It is identifiedoverall trends in the development of the Russian legislation on natural resource taxation.
Citation: Yalbulganov A. (2017) Pravovoy rezhim platezhey za pol'zovanie nedrami i obespechenie fiskal'nykh interesov Rossiyskogo gosudarstva [Legal Status of Payments for Subsoil Use and Securing Fiscal Interests of the Russian State]. Pravo. Zhurnal Vysshey shkoly ekonomiki, no 3, pp. 50-73 (in Russian)
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