CLASSIFICATION OF THE MINERAL RAW-MATERIAL AND ECOLOGICAL CAPITALS
Keywords:
mineral raw-material and ecological capitals, mining and ecological rents, single criterion, economized classification, payments oriented to a rent, tax differentiationAbstract
It is noted that the classification of a mineral raw-material capital is expedient for the differentiation of rent payments for the use of Earth’s interior for the extraction of mineral resources, whereas the classification of an ecological capital is necessary for the differentiation of ecological taxes (ecological rental payment in the future).
The purpose of the article is the classifications of mineral raw-material and ecological capitals as a basis for the differentiation of taxes in the sphere of the use of mineral resources and the protection of the natural environment.
The detailed analysis of the development of the theory of natural capital is presented. The authors have developed the theory of mineral raw-material and ecological capitals as components of the natural capital. Abroad, a lot of classifications of ecosystems were developed, but the authors have advanced a classification of assimilatory services of ecosystems, including the last version of “The Common International Classification of Ecosystem Services” (CICES). The authors have proposed some definitions such as “mineral raw-material capital”, “ecological capital”, “mining rent”, “ecological rent” (and the method of its calculation). The interrelation of the mineral raw-material capital and the mining rent, as well as an ecological capital and an ecological rent, is noticed. For the first time in the world practice and the economic theory, the authors have substantiated that the classifications of the mineral raw-material capital and the mining rent must be formed by a single (general) criterion. The same is true for the ecological capital and ecological rent.
A classification of the mineral raw-material capital by the criterion of a source of its formation (accumulation) is developed, and the criteria of the differentiation of rental payments for the use of Earth’s interior for the extraction of mineral resources are presented.
The authors have shown the interrelation of the ecological capital and the assimilatory services of ecosystems. The economized classification of the ecological capital by the criterion of a source of its formation (accumulation) is developed with the inclusion of the coefficients of assimilation of the ecosystems for the determination of a size of rental payments for the use of assimilatory services of ecosystems (their monetization) (and for the determination of the rates of ecological rental payments and for the differentiation of an ecological rent).
The classifications of mineral raw-material and ecological capitals will favor the differentiation of taxes in the sphere of the use of Earth’s interior and the protection of the environment, realization of a possibility to capitalize the natural resources (to transform them in a financial capital), optimization of rental relations in the nature management sphere, and development of a state-rentier.
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