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Actual Problems of
Economics and Law

 

16+

 

DOI: 10.21202/1993-047X.04.2010.3.103-108

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Authors :
1. Z.S. Yakupov, PhD (Economics), Assistant Professor
Institute of Economics, Management and Law (Kazan)



Natural rent, its social-economic significance and some issues of improvement of the tax mechanism of its attachment to the budget


The article views the economic character of payments for resources and methodological approaches to attachment of absolute and differential natural rent into the budget, as well as the ways of improvement of taxation in mining. The payments for natural resources utilization are viewed as a financial source for the economy innovative development. The author also views an idea of a long-term introduction of a tax on additional income realized as a resource-rent tax, tax on additional income or additional tax on the income of mining organizations.


Keywords :

absolute rent, differential rent, natural rent, innovative breakout, mining tax, tax on additional income


Bibliography :

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Citation :
Type of article : The scientific article