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SOURCE:	Almanac of Modern Science and Education. Tambov: Gramota, 2014. № 5-6. P. 76-78.
SCIENTIFIC AREA:	Economic Sciences
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WAYS OF IMPROVING TAX POLICY IN MINING COMPLEX OF THE RUSSIAN FEDERATION

Kapustenko Irina Sergeevna
Komsomolsk-on-Amur State Technical University

Abstract. The article discusses tax system in mining complex. The basis of tax policy during the development of mineral resources in Russia must be the principle of the equitable division of total income from the realization of mined raw minerals between the owners and users of mineral resources. The most important regulations for the optimization of tax regime in order to create favorable conditions for the attraction of investments in extractive sectors are also studied.

Key words and phrases: система налогообложения, минерально-сырьевая база, инвестиционная привлекательность, горнопромышленный комплекс, налоговые платежи, system of taxation, mineral resources base, investment attractiveness, mining complex, tax payments

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