DOI: 10.33917/mic-2.115.2024.75-80

The formation of revenues of the country’s consolidated budget largely depends on the receipt of taxes from subsoil use, where the mineral extraction tax plays a decisive role. Due to the strengthening of its fiscal role, the tax is losing its regulatory significance for the rational use of subsoil. The article examines the tax regulation of the use of hydrocarbon reserves based on a methodological approach to assessing their value and the mechanism for calculating the per-ton rate of reserve redemption. By establishing per-ton reserve redemption rates for newly commissioned hydrocarbon fields, the state acquires a stable source of income and an effective mechanism for monitoring the rational use of subsoil.

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2. Pelmeneva A.A. Features of hydrocarbon production taken into account in the modern tax system of Russia. Mineral Resources of Russia. Economics and Management. 2020;4–5:69–74. (In Russ.).

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8. Order of the Ministry of Natural Resources of Russia dated September 30, 2008 No. 232 (as amended on October 15, 2019) «On approval of the Methodology for determining the starting amount of a one-time payment for the use of subsoil» (together with the «Methodology for calculating the minimum (starting) amount of a one-time payment for the use of subsoil») (Registered with the Ministry of Justice of Russia on December 22, 2008 No. 12914) [Electronic resource]. URL: www.consultant.ru

9. Melekhin E.S. Economic aspects of rational subsoil use. Microeconomics. 2023;1:61–66. (In Russ.).

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DOI: 10.33917/mic-5.112.2023.5-15

In modern conditions, the economic development of the country should be based on an innovative basis, ensuring the transition to a new technical and technological level and import substitution of high-tech products. The article considers the organizational and economic mechanism for improving the technical and technological level of production of high-quality products and proposes an algorithm for its implementation, which provides for analysis and prompt decision-making in case of rejection or failure to achieve the decisions required at the moment, measures for the creation and release of innovative products. On the basis of the proposed mechanism, it is possible to take into account the directions of the organizational-institutional and technical-technological plan, which will increase the growth rates of industrial production and GDP of the Russian Federation.

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