Improving the Taxation of Subsoil Users in a Mining Region (A Case Study of Kemerovo Oblast)

One of the problems of sustainable development of a mining region is subsoil users' effective taxation, in which tax revenues to the budget are provided without the tax burden growth rate exceeding over the rate of increase in profitability. To solve the problem, it is necessary to improve the taxation system of coal-mining enterprises, primarily in mineral extraction tax. The article substantiates the need to improve subsoil users' taxation based on the analysis of indicators characterizing its effectiveness by economic activities as a whole, by the mining industry and by coal mining, including in Kemerovo Oblast. According to the results of the analysis, improvement of the methodology for calculating the mineral extraction tax was chosen as the main direction. Based on the generalization of proposals on ways to improve the taxation of subsoil users and the study of the activities of coal mining enterprises of Kemerovo Oblast, measures have been developed to apply adjustment factors to the formula for calculating the mineral extraction tax, their use will help to reduce the gap between the tax burden and the profitability of these economic entities, taking into account the conditions of coal mining in the region.

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