А.Е. Череповицын, Ф.Д. Ларичкин, Н.В. Смирнова.
Проблемы налогообложения в горнопромышленном комплексе и пути их преодоления
// Труды КарНЦ РАН. No 5. Сер. Регион: экономика и управление. 2013. C. 122-128
A.E. Cherepovitsyn, F.D. Larichkin, N.V. Smirnova. Taxation problems in the mining sector and ways of handling them // Transactions of Karelian Research Centre of Russian Academy of Science. No 5. Region: Economy and Management. 2013. Pp. 122-128
Keywords: mining sector, the North and the Arctic, tax system, improvement
The paper describes the significance of the mineral resources available to the mining sector of the Far North and the Arctic for future socio_economic development of Russia. We show that the success of handling strategic development tasks largely depends on establishment of an efficient system of taxation in the mineral resource sector. Its basic aims and formation methods are suggested, the main problems of modern taxation in the mining industry are identified, and ways to overcome them are proposed.
