Template-Type: ReDIF-Article 1.0
Author-Name:  Mikhail M. Yumayev
Author-Email:  mmu2002@amik.ru
Author-Workplace-Name:  Financial University under the Government of the Russian Federation, Moscow 125993, Russia; Ministry of Finance of the Russian Federation, Moscow 109097, Russia
Title:  Mining Rent: the Distribution of Tax Burden between the Production Companies and Processing Companies
Abstract:  The article author examines the basic rent income amount determination principles used in the mining industry, the rent collection mechanism used and identifies the ways the tax burden can be redistributed between the processing companies and the production companies. He then describes the optimal way the mining sector players should be identified for the tax purposes.
Classification-JEL:  Q24, Q35
Keywords:  mining rent, mineral production, mineral raw material, tax burden, Tax Code, mineral extraction tax, mineral processing, distribution of tax burden, rental income from production, rental income from processing, rent money, mineral extraction tax rates, tax on additional income
Journal: Finansovyj žhurnal — Financial Journal
Pages: 65-76
Issue: 2
Year: 2011
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/2/statii/2011_02_06.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110206:p:65-76