Template-Type: ReDIF-Article 1.0
Author-Name: Evgeniya A. Kuklina
Author-Email: jeakuklina@mail.ru
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Title: Resource Taxes in the Economy of Modern China
Abstract: The article examines the tax system for using natural resources in China and discusses in detail the resource tax for using minerals. The author defines the differences between the resource tax in China and the mining tax in Russia. The article contains some proposals aimed to improving the taxation of using natural resources in both countries.
Classification-JEL:
Keywords: natural resources, minerals, subsoil use, the tax system, the resource tax
Journal: Finansovyj žhurnal — Financial Journal
Pages: 89-97
Issue: 2
Year: 2015
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/2/statyi_2015_2/10_kuklina.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150210:p:89-97