Subsoil Use Payments and Their Functioning Regimes: the Experience of Legal Regulation in the Russian Federation
Alexander Yalbulganov ()
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Alexander Yalbulganov: National Research University Higher School of Economics
HSE Working papers from National Research University Higher School of Economics
Abstract:
Revenues from the oil and gas industry continue to make up the largest proportion of state budget revenues. Public-legal payments with a non-tax character enacted by the Law of the Russian Federation on Subsoil (“Subsoil Law”) have an important role in the diversification of payments for the use of subsoil. The author, on the basis of an analysis of legislation, court practice and doctrine, proposes to revise the payment system established by the Subsoil Law and include regular payments to the system of taxes and fees, and modernize one-off payments by fixing all of their elements in the legislation, and not in the individual administrative legal acts
Keywords: chargeability of subsoil use; payments for the use of subsoil; subsoil users; regular and one-off payments; production sharing agreements (search for similar items in EconPapers)
JEL-codes: Z (search for similar items in EconPapers)
Pages: 19 pages
Date: 2017
New Economics Papers: this item is included in nep-cis
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Published in WP BRP Series: Law / LAW, October 2017, pages 1-19
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https://wp.hse.ru/data/2017/10/18/1158097500/75LAW2017.pdf (application/pdf)
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Persistent link: https://EconPapers.repec.org/RePEc:hig:wpaper:75/law/2017
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