Problems of mineral tax computation in the oil and gas sector
The paper demonstrates the role of mineral tax in the overall sum of tax revenues in the budget. Problems of tax computation and payment have been reviewed; taxpayers and taxation basis of the amount of extracted minerals have been clearly defined. Issues of rental content of natural resource taxes...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Saint-Petersburg Mining University
2017-04-01
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| Series: | Zapiski Gornogo Instituta |
| Subjects: | |
| Online Access: | http://pmi.spmi.ru/index.php/pmi/article/view/5245 |