CHOOSING THE TYPE OF MINING RENT TAX IN MINING OF MINERALS IN UKRAINE
Labour Economics, Social Economy and Policy
DOI:
https://doi.org/10.15407/econlaw.2013.03.124Keywords:
mining rent, royalty, taxation, mineral resources, reformingAbstract
The paper provides justification for the tax on mining rents in the context of reforming the rules for mining rent taxation in mining of minerals in Ukraine. As a result of legislative changes, now in Ukraine the rules of the rental taxation are used which permitted to save all the shortcomings of royalty on adjusted income, and at the same time, to eliminate practically all its advantages. It is proved that royalty on gross or adjusted income should be used in Ukraine, which are much easier to administer and difficult to avoid.
References
Otto J.M. Mining Taxation in Developing Countries. UNCTAD. 2000. November. 19 p.
Conrad R.F., Hool R.B. Taxation of mineral resources. Toronto: Lexington Books, 1980. 109 p.
Parsons B. Comparative mining tax regimes: a summary of objectives, types and best practices. Global Mining Group, 1998. 12 p.
Mishchenko V.S. Hlobalnyi i natsionalnyi vymir transformatsiinykh protsesiv u mineralno-syrovynnii sferi Ukrainy. Zah. red. V.M. Shestopalova. K.: RVPS Ukrainy NAN Ukrainy, 2009. 84 s.
Golub A., Markandija A., Strukova E. Problemy izjatija rentnyh dohodov. Voprosy jekonomiki. 1998. №6. S. 148-159.
Sokolov V.V. Prirodopol'zovanie v SShA i Kanade: jekonomicheskie aspekty. M.: Nauka, 1990. 160 s.
Reshetilova T.B. Gornaja renta v mehanizme hozjajstvovanija korporacij (na primere ugol'noj promyshlennosti): dis. … d-ra jekon. nauk: spec. 08.07.01. Doneck, 1988. 425 s.
Dovhyi S.O., Shestopalov V.M., Korzhnev M.M. ta in. Restrukturyzatsiia mineralno-syrovynnoi bazy Ukrainy ta yii informatsiine zabezpechennia. K.: Nauk. dumka, 2007. 347 s.
Andriievskyi I.D., Korzhnev M.M., Ponomarenko P.I. Reformuvannia ekonomichnoho mekhanizmu korystuvannia nadramy: rehuliatora ekonomichnoi, ekolohichnoi ta sotsialnoi bezpeky krainy: monohrafiia. K.: VPTs "Kyivskyi universytet", 2005. 195 s.
