MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION
Finding an optimal balance of public and private interests in taxation is a task that must be addressed by the state, which seeks not only to increase tax revenues to the budget, but also to create optimal tax conditions for business and production development. Therefore, the analysis of the p...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bashkir State University
2024-12-01
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| Series: | Правовое государство: теория и практика |
| Subjects: | |
| Online Access: | https://pravgos.ru/index.php/journal/article/view/1014 |
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| Summary: | Finding an optimal balance of public
and private interests in taxation is a task that
must be addressed by the state, which seeks not
only to increase tax revenues to the budget, but
also to create optimal tax conditions for business
and production development. Therefore, the
analysis of the problems of legal regulation of
mineral extraction tax (MET) in the extraction
of multi-component complex ores, including the
determination of the item and rate of taxation,
and the search for their optimal solutions is aimed
at improving tax legislation in the context of tax
reform. Purpose: to analyse the problems of legal
regulation of MET payment for the extraction
of multi-component complex ores, including in
determining the item and rate of taxation. Methods:
empirical methods of description, interpretation;
theoretical methods of formal and dialectical
logic; specific scientific methods: legal-dogmatic
and interpretation of legal norms. Results: the
study reveals that there is no definition of the
concept of «multi-component complex ore» in the
provisions of the legislation on taxes and levies,
as well as in sectoral regulations, therefore, it
cannot be considered that such an item of taxation
is defined and established by the legislator. The
letters received by the tax authority from the
Federal Agency for Subsoil Use (Rosnedra) are
not regulatory acts and cannot be used as a basis
for the regulatory authorities’ conclusions during
tax audits. The analysis of the law enforcement
(judicial) practice since 2002, as well as certain provisions of regulatory legal acts show that
polymetallic ores containing non-ferrous and/or
precious metals have historically been qualified
as complex multi-component ores. Therefore, the
authors propose to amend the tax legislation, taking
into account the additional characteristics of multicomponent complex ores when they are mined. |
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| ISSN: | 2500-0217 |