ВИБІР ВИДУ ПОДАТКУ НА ГІРНИЧУ РЕНТУ ПРИ ВИДОБУТКУ КОРИСНИХ КОПАЛИН В УКРАЇНІ
The paper provides justification for the tax on mining rents in the context of reforming the rules for mining rent taxation in mining of minerals in Ukraine. As a result of legislative changes, now in Ukraine the rules of the rental taxation are used which permitted to save all the shortcomings of r...
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| Datum: | 2013 |
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| 1. Verfasser: | |
| Format: | Artikel |
| Sprache: | Russian |
| Veröffentlicht: |
V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine
2013
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| Online Zugang: | https://economiclaw.kiev.ua/index.php/economiclaw/article/view/281 |
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| Назва журналу: | Economics and Law |
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Economics and Law| Zusammenfassung: | The paper provides justification for the tax on mining rents in the context of reforming the rules for mining rent taxation in mining of minerals in Ukraine. As a result of legislative changes, now in Ukraine the rules of the rental taxation are used which permitted to save all the shortcomings of royalty on adjusted income, and at the same time, to eliminate practically all its advantages. It is proved that royalty on gross or adjusted income should be used in Ukraine, which are much easier to administer and difficult to avoid.
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