title: Subsoil use payments: the experience of legal regulation in the Russian Federation
metadata.name: dc.contributor.author
metadata.value: Yalbulganov, Aleksandr A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-02-12T13:06:53Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-02-12T13:06:53Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2018-12
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Yalbulganov, Aleksandr A. 2018. Subsoil use payments: the experience of legal regulation in the Russian Federation. Pravovedenie 62 (4): 779–791.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu25.2018.412
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/17099
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Oil and gas revenues maintain a leading position in the structure of budget revenues. The
  variety of payments for the use of subsoil, regular public-legal payments of a non-tax nature
  enacted by the Law of the Russian Federation on Subsoil (“Subsoil Law”), occupy a special
  place. Based on an analysis of legislation, judicial practice and legal doctrine, the system of
  such payments established in the RF Law on Subsoil is examined from the point of view of
  their legal nature, the quality of legal regulation as well as fiscal significance. In connection
  with the discussion about the need to include non-tax payments in the text of the Tax Code of
  the Russian Federation and the scope of tax regulation, the author concludes that such inclusion
  is inappropriate. He explains his position with a number of objective reasons (factors),
  primarily the rental nature of payments for subsoil use. Currently, all these circumstances
  are duly taken into account in environmental legislation (nature resources legislation). The
  Subsoil Law only establishes minimum and maximum payment rates and determines them
  depending on the types of work and minerals. The specific rate-set is taking by the evolution
  coefficients, which are regularly adjusted by the Government of the Russian Federation. Regardless
  of the types of payments for the use of subsoil (tax or non-tax payments), correction
  coefficients provided for by the legislative body or established by-laws are applied, which
  are aimed at equalizing economic conditions for subsoil users. The author notes that non-tax
  and tax payments for subsoil use come from the same natural source — from the subsoil.
  Regardless of their legal nature, they are fiscal payments, revenues from the use of mineral
  resources at various stages and transferred to the budgets of the budget system of the Russian
  Federation. Therefore, with regard to regular payments, the fact of their inclusion in the
  system of taxes and fees of the Russian Federation is not essential, especially since the tax
  authorities are the administrators of these payments. An additional argument in favor of the
  fiscal nature of non-tax payments for the use of subsoil is the fact that the Environmental Law
  does not fix the environmental goals of payments, they are not targeted and do not go to any
  state extra-budgetary funds. The basis for payments for the use of subsoil is the principle of
  paid use of subsoil, which applies to all types of environmental management and has been
  expressed in all natural resource laws, most of which are codified acts. The author proposes
  to modernize one-off payments, fixing all the elements of such payments directly in the law,
  and not in adopted ad hoc legal acts of a regulatory nature.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The article was prepared within the framework of the Academic Fund Program at the National
  Research University Higher School of Economics (HSE University) in 2017–2018 (grant No. 17-01-0064) and
  within the framework of the Russian Academic Excellence Project “5-100”.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Pravovedenie;Volume 62; Issue 4
metadata.lang: -
metadata.name: dc.subject
metadata.value: chargeability of subsoil use
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: payments for the use of subsoil
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: subsoil users
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: regular and one-off payments
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: production sharing agreements
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Subsoil use payments: the experience of legal regulation in the Russian Federation
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 779-791.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/17099/1/779-791.pdf
resources.format: Adobe PDF
resources.size: 613,38 kB