MINERAL EXTRACTION TAX: ANALYSIS OF PRACTICES AND PROBLEMS OF ADMINISTRATION (ON THE EXAMPLE OF THE MAGADAN REGION)

Abstract

The purpose of the study is to assess the mineral extraction tax revenues to the budget of the Magadan Region and develop recommendations for its administration. The article discusses in detail the issue of mineral extraction tax in the consolidated budget of the Magadan region, as well as the volume of mining in the region. Particular attention is paid to the analysis of the mining industry of the Magadan region. An assessment of tax revenues in terms of corporate income tax and MET is given. The features of the MET calculation for the Magadan region are considered. Attention is paid to pre-verification analysis. Changes in the mineral extraction tax in the Tax Code of the Russian Federation in terms of the tax administration ecosystem were considered, the advantages of the program were noted. The authors made a forecast calculation of tax revenues under MET, taking into account changes in the Tax Code of the Russian Federation. The article identifies problems in the methodology for calculating MET and its administration. Within the framework of the article, practical proposals are given to resolve issues related to tax disputes in the administration of mineral extraction tax in terms of incomplete taxation of mineral extraction tax in the share of silver value, as well as to legislatively approve unified forms of accounting for precious metals for all subsoil users, which will ensure uniform accounting. The scientific novelty of the study is the theoretical justification of methodological approaches to taxing mineral extraction tax on subsoil users in the Magadan Region based on the improvement of tax legislation and the system of administering this tax. The main theoretical provisions and practical results of the study can be used in the administration of MET not only for subsoil users of the Magadan Region, but also in the Russian Federation as a whole. In general, this will increase tax revenues under MET to the regional budget.