The current state and development problems in the coal mining industry of Russia as well as in its system of taxation are identified. The article substantiates the requirement to enhance efficiency of coal production by means of extraction of coal from fields with difficult ground conditions. The estimation procedure of feasibility and advisability of coal mining in difficult ground conditions is presented. It is also necessary to correlate interests and taxation of coal mining companies. The algorithm of estimation of factors that complicate mining and affect its efficiency is proposed. The taxation improvement measures for coal mining in difficult geological conditions are recommended with an intention to stimulate maximum extraction of useful components within the limits of a mining lease. The proposed approach enables correlating interests of subsoil user, investors and society, as well as makes it possible to evaluate investment efficiency of mining under difficult ground conditions. It is suggested to introduce a sliding scale for basic tax rate as function of degree of mineral depletion determined as a ratio of the cumulative production to the sum of reserves of all categories and cumulative production.


Geological conditions, difficult reserves, introduction to mining, taxation of products of subsoil users, assessment methods of mineral reserves.

Issue number: 11
Year: 2018
UDK: 622.2:330.322
DOI: 10.25018/0236-1493-2018-11-0-207-217
Authors: Shulyatieva L. I.

About authors: Shulyatieva L.I., Doctor of Technical Sciences, Professor, e-mail: schulyatjeva.mrm@yandex.ru, Murom Institute (branch), Vladimir State University named after Stoletovs, 602200, Murom, Russia.


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