Legal Regulation of the Mineral Extraction Tax in the Russian Federation (Case Study of Taxation of Hydrocarbons)

Student: Eremina Irina

Supervisor: Aleksandr A. Yalbulganov

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

Year of Graduation: 2017

This paper analyses legal regulation of the mineral extraction tax in the Russian Federation in case of taxation of hydrocarbons. The first part deals with the legal nature of mineral extraction tax, its history and its place in system of taxes and levies in the Russian Federation and substantial elements of the mineral extraction tax which constitute its legal structure. The second part is devoted to the particular characteristics of mineral extraction tax which are inherent to the mineral extraction tax in the case of taxation of hydrocarbons, especially coefficients to the tax rate of MET. The paper contains the author’s determination of coefficients to the tax rate of MET and author’s classification of it. Also there is a comparison of legal regulation of coefficients to the tax rate of MET with the countries of the Eurasian Economic Union and Canada. Paper also contains a brief research of examples of judicial and administrative practice. Also there are some recommendations for further development of the legal regulation of MET.

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