Правовой режим платежей за пользование недрами и обеспечение фискальных интересов Российского государства
The study examines the legal regimes of the payments for the usage of natural resources and the ways in which the Russian state ensures its fiscal interests using the formal legal method, method of interpretation and comparative legal method. By the budget legislation of the Russian Federation, these payments are classified as tax and non-tax revenues of budgets (primarily the Federal budget) of the budgetary system of the Russian Federation. As a result, the payments for the usage of the natural resources are an integral part of the Russian Federation financial system, as one of the methods of forming the revenue part of the budgets. There is no solution in the legal doctrine for the issue of the legal nature of the payments for the usage of natural resources. In addition, there is also no solution for the issue of the nature of the arising relationships in connection with these payments. In the financial legal science and ecological legal science, there are no special studies of the mentioned problems. The precise legal classification of payments for usage of natural resources is directly related to the legal mechanism of granting the right of usage of these resources. This mechanism is complicated by the lack of common approaches in the doctrine and in the law enforcement practice, on the issue of determining the legal nature of relations arising in the process of usage of the natural resources.The majority of researchers define these relations as public law relations. However, there are approaches that are supporting the civil-legal nature of these relations.In these conditions, becomes of particular importance the issue of legal regulation of the payments for the usage of natural resources in the Russian Federation. In addition, arises the necessity in the theoretical and scientific assessment study of these payments as a special financial-legal category (incomes of budgets of the budgetary system of the Russian Federation, compensation payments, environmental payments).
Публикации по проекту:
Ялбулганов А. А. Неналоговые платежи за пользование недрами: функции и фискальное значение для государства // Публично-правовые исследования. 2017. № 4. С. 39-65.
Ялбулганов А. А. Правовой режим платежей за пользование недрами и обеспечение фискальных интересов Российского государства // Право. Журнал Высшей школы экономики. 2017. № 3. С. 50-73. doi
Yalbulganov A. A. Subsoil Use Payments and Their Functioning Regimes: the Experience of Legal Regulation in the Russian Federation / NRU Higher School of Economics. Series LAW "Law". 2017. No. WP BRP 75/LAW/2017.
Ялбулганов А. А. Налогообложение природопользования: унификация законодательства государств – участников ЕАЭС // Публично-правовые исследования. 2017. № 1. С. 41-60.