System of Paid Subsurface Use in Russia: Current State and development Prospects

Abstract

The paper analyzes the system of paid subsoil use in Russia. There are identified the deficiencies of the present tax system, the main of which is the disregard of the rental nature of the subsoil use. There is provided a typological classification of tax incentives. The authors characterize the forms of tax benefits in accordance with the basic measures of the tax incentives. There are justified proposals to improve the taxation of subsoil users and ways of improving the system of tax incentives.