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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| Format: | Article |
| Language: | English |
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Bashkir State University
2024-12-01
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| Series: | Правовое государство: теория и практика |
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| Online Access: | https://pravgos.ru/index.php/journal/article/view/1014 |
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| _version_ | 1841553387250778112 |
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| author | VERSHILO Nikolay Dmitrievich VERSHILO Tatyana Alexandrovna |
| author_facet | VERSHILO Nikolay Dmitrievich VERSHILO Tatyana Alexandrovna |
| author_sort | VERSHILO Nikolay Dmitrievich |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-8009c640e2754f9797b1a684ea34dbca |
| institution | Kabale University |
| issn | 2500-0217 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Bashkir State University |
| record_format | Article |
| series | Правовое государство: теория и практика |
| spelling | doaj-art-8009c640e2754f9797b1a684ea34dbca2025-01-09T09:28:11ZengBashkir State UniversityПравовое государство: теория и практика2500-02172024-12-01204(78)212610.33184/pravgos-2024.4.3MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATIONVERSHILO Nikolay Dmitrievich0https://orcid.org/0000-0001-8978-7900VERSHILO Tatyana Alexandrovna1https://orcid.org/0000-0002-9362-4730Russian State University of JusticeRussian State University of JusticeFinding 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.https://pravgos.ru/index.php/journal/article/view/1014taxationcourt practicemineral extraction taxmulti-component complex ore |
| spellingShingle | VERSHILO Nikolay Dmitrievich VERSHILO Tatyana Alexandrovna MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION Правовое государство: теория и практика taxation court practice mineral extraction tax multi-component complex ore |
| title | MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION |
| title_full | MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION |
| title_fullStr | MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION |
| title_full_unstemmed | MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION |
| title_short | MULTI-COMPONENT COMPLEX ORE: LEGAL PROBLEMS OF TAXATION |
| title_sort | multi component complex ore legal problems of taxation |
| topic | taxation court practice mineral extraction tax multi-component complex ore |
| url | https://pravgos.ru/index.php/journal/article/view/1014 |
| work_keys_str_mv | AT vershilonikolaydmitrievich multicomponentcomplexorelegalproblemsoftaxation AT vershilotatyanaalexandrovna multicomponentcomplexorelegalproblemsoftaxation |