Fiscal regulation in the coal sector of major countries, inclusive of Russia
Yu. A. Plakitkin,
L. S. Plakitkina,
K. I. Dyachenko
The authors analyze the applicable taxes, payments and duties in the coal sector of major countries, inclusive of Russia. The analysis is presented of the influence of the applicable system of price control, fiscal and customs-and-tariff regulations of Russia on the coal sector development. The article contains the authors’ recommendations on the perfection of mechanisms of price, tax, depreciation and tariff policies in the coal sector of Russia. Forecasts of coal mine taxation in Russia for the period up to 2035 are also provided.
