Mining Rent: the Distribution of Tax Burden between the Production Companies and Processing Companies

Mikhail M. Yumayev ()
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Mikhail M. Yumayev: Financial University under the Government of the Russian Federation, Moscow 125993, Russia; Ministry of Finance of the Russian Federation, Moscow 109097, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 2, 65-76

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.

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 (search for similar items in EconPapers)
JEL-codes: Q24 Q35 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110206:p:65-76

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