Legal Regulation of the Taxation of Solid Minerals

Student: Artemov Kirill

Supervisor: Aleksandr A. Yalbulganov

Educational Programme: Financial, Tax and Customs Law (Master)

Year of Graduation: 2017

This thesis reveals the peculiarities of legal regulation of the taxation of solid minerals. Have done the analysis of the main theoretical concepts related to the legal regulation of the taxation of solid minerals. The author has considered the evolution of the legal regulation of the taxation of natural resources extraction solid and has analyzed the legislation and works of legal scientists in determining the elements of taxation of mining of solid minerals and other issues. The main theoretical and practical issues of taxation of the extraction of solid minerals are considered. The author paid special attention to the improvement of taxation in the extraction of solid minerals. In particular, the author has proved the change Proposition 2, Paragraph 1 of Article 337 of the Tax code of the Russian Federation.

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