Authors: M.V. Pisarenko, V.V. Aksenov, S.V. Shaklein

Title of the article: Taxation of coal mining: problems and solutions

Year: 2024, Issue: 4, Pages: 80-98

Branch of knowledge: 2.8.8 Mining machines, geotechnology (engineering)

Index UDK: 336.2:622.33

DOI: 10.26730/2618-7434-2024-4-80-98

Abstract: An analysis of the current coal mining taxation scheme has revealed a number of shortcomings that put subsoil users in unequal conditions for taxation and reduce the efficiency of extraction tax collection and complicate its administration. Within the framework of the current tax scheme, due to the lack of standards and methodological recommendations for determining the tax base, it is proposed to adopt the production of run-of-mine coal, reduced to the ash content standard, as the of tax base for coal of all types (anthracite, hard and brown coal). When calculating the mineral extraction tax on oxidized coals and oxidized anthracites, use the minimum tax rate and taking into account the introduced tax amendments, switch to a single scheme for calculating the mineral extraction tax rate, taking the current scheme for coking coals as a basis. Analysis of experience and theoretical studies of taxation of mineral extraction have shown that improvement of taxation presupposes the necessity of taking into account natural, geographical, technological features of deposits on the basis of using a group of economic indicators (capital investments, cost of extracted and sold product, profitability). The most effective taxation scheme is one that directly taxes additional income generated during mineral extraction. Model calculations on the financial and economic model of a real mining project under the conditions of implementation of four different taxation schemes allowed to propose the following conceptual combined taxation scheme. Before reimbursement of investment investments, it is proposed to withdraw mining rent on the basis of mineral extraction tax, and when a coal mining enterprise reaches profitable extraction – according to the income added tax scheme.

Key words: taxation tax base tax rate mining rent mineral extraction tax tax on additional income financial model of a mining project

Receiving date: 27.08.2024

Approval date: 18.11.2024

Publication date: 19.12.2024

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