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The Current State and the Outlook of Taxing Economic Rent in Russia
https://doi.org/10.32609/0042-8736-2003-6-78-87
Abstract
The article is devoted to different questions of taxing excess profits generated by mineral resources extraction. The author begins with a brief review of the concept of rent evolution in the economic science. Then the modern point of view on this topic is presented. The new Russian tax on the mineral resources extraction is analyzed. The author comes to a conclusion of its non-usefulness if applied as an instrument of capturing economic rent. Different ways of improving natural resources taxation are considered, especially of using tax on additional profits from hydrocarbon raw materials recovery.
About the Author
M. Kolesnik
Financial Academy under the Government of the Russian Federation
Russian Federation
Russian Federation
References
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Review
For citations:
Kolesnik M. The Current State and the Outlook of Taxing Economic Rent in Russia. Voprosy Ekonomiki. 2003;(6):78-87. (In Russ.) https://doi.org/10.32609/0042-8736-2003-6-78-87
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