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SPECIFICS AND PROBLEMS OF TAXATION OF RENEWABLE AND NON-RENEWABLE NATURAL RESOURCES

S. B. Globa, V. V. Berezovaya

Abstract

The unevenness of providing countries with natural resources, as well as their consumption, puts forward a number of regularities in the economic development of different countries. The first relates to the need to find ways to better manage natural resources in the face of scarcity. The problem is particularly acute for developed countries. As a matter of fact, their variant of industrial development in last decades (economy of resources) and is resource way of economic development. The urgency of the problem of development of financial and legal mechanisms of seizure of natural rent from subsoil users is explained, firstly, by significant fiscal role of income from taxes and payments paid by enterprises of the extractive sector, and, secondly, the increased need to stimulate the investment attractiveness of the industry in relation to completeness resources, depletion of old deposits, price fluctuations and many other factors. In the modern economic situation, the decrease of dependence of state budget policy on oil-producing branches of national economy becomes more and more urgent due to limited resources. One way to avoid such dependence is to use the natural resources that are to be restored, namely water; fauna and flora, as well as the forest fund, which is a collection of wood and other forest values. Its effective use can, without damaging the environment, significantly increase the level of budget revenues compared to the income generated under current conditions.

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