CHANGE OF TAXATION FOR MINING ENTERPRISES IN NONFERROUS METALLURGY: THE MOST IMPORTANT CONDITION FOR RESERVATION OF NONFERROUS RAW MATERIAL BASE (PART 2)

摘要

The features of national tax legislation presented in the first part of the paper are compared with taxation practice in foreign countries having developed mining industry. Two direction of bite of taxes are considered: business property tax and tax for usage of earth bowels. The proposals for change of tax legislation for softening of negative tendencies in the economics of mining enterprises and rise of their competitiveness are given.