| Summary: | The strategic documents of the state provide for inclusive and green growth aimed at the inclusion of society in the development of the state. It causes the need to highlight the main components of growth and guidelines for their calculation. The international community moved away from using the Gross Domestic Product (GDP) as a measure of economic development, and started measuring growth by calculating the Inclusive Development Index. The study conducted in the article is concentrated on the main directions of the international community development, which focus on assessment of the mineral resource management as one of the levers of increasing the production efficiency and taxes distribution. This article suggests to improve the rent payments for the minerals extraction through a correction factor, since the Tax Code of Ukraine does not take into account the multifunctionality of the territory where these resources are mined. The coefficient is estimated to vary from 1.25 to 2.0, depending on the polyfunctional characteristics of the mining area. This approach will improve existing methodological recommendations and include such an important area as inclusive green growth in the calculations, as not only the economic indicators of economic activity, but also the environmental feasibility of using the territory where it is carried out will be taken into account.
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