DEVELOPMENT AND IMPLEMENTATION OF METHODOLOGICAL APPROACH TO SUBSTANTIATION OF ECONOMIC AND CADASTRAL VALUE OF COMPLEXCOAL DEPOSITS
DOI:
https://doi.org/10.31618/nas.2413-5291.2021.1.64.375Keywords:
geological and geotechnical conditions, complex reserves, involvement in the development, methods of evaluation, taxation of products, mining companies.Abstract
The results of the analysis of the state and the problems of development of the coal mining complex of Russia are given. The analysis of the state of the taxation system of coal mining. The urgency of the problem and the need to link the interests of mining enterprises and the formation of the tax burden on the tax on mineral extraction are substantiated. A methodological approach is proposed to assess the impact of factors that complicate the development of reserves and affect the efficiency of their excavation and improvement of the tax system of coal mining in complex mining and geological conditions, designed to stimulate maximum involvement in the development of reserves within the mining branch of mines.
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