TAXATION OF TRANSACTIONS IN THE RUSSIAN GOLD MARKET
https://doi.org/10.21686/2413-2829-2017-3-58-65
Abstract
The results of the analysis of taxation operations in the Russian gold market have been presented. Detailed specifications on the types of transactions, taxes and duties on the precious metals market have been enumerated. Economic report analysis of one of the leading gold mining companies of Russia have been conducted, the issues of taxation have been determined and the ways of resolving them have been proposed. The influence of the tax burden on the investment attractiveness of the Russian gold market has been shown. The issues of the gold mining industry and the banking sector are considered. The main tasks of improving the system of subsoil user payments to ensure an equitable distribution between the state and subsoil users of revenues from the use of mineral resources are noted.
About the Authors
Nataliya V. Zolotova
Russian State Geological Prospecting University n. a. Sergo Ordzhonikidzе
Russian Federation
Russian Federation
Post-Graduate Student of the Department for Economics MRMC MGRI – RSGPU
23 Miklouho-Maklay's Str., Moscow, 117997, Russian Federation
Vitaly T. Borisovich
Russian State Geological Prospecting University n. a. Sergo Ordzhonikidzе
Russian Federation
Russian Federation
Doctor of Sciences, Professor of the Department for Economics MRMC MGRI – RSGPU
23 Miklouho-Maklay's Str., Moscow, 117997, Russian Federation
References
1. Borisovich V. T., Bukreev N. Kh., Bryukhovetskiy O. S. Analiz sostoyaniya rynka zolota kak vazhneyshaya chast' nedropol'zovaniya [Analysis of the State of the Gold Market as an Important Part of the Subsoil Use]. Izvestiya vysshikh uchebnykh zavedeniy. Geologiya i razvedka [Izvestiya of Higher Education Institution. Geology and Prospecting], 2012, No. 2, pp. 85–88. (In Russ.).
2. Zolotova N. V. Analiz dinamiki i struktury vypuska investitsionnykh zolotykh monet [Analyzing Dynamics and Structure of Issuing Investment Gold Coins]. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2016, No. 3 (87), pp. 64–71. (In Russ.).
3. Omel'chenko V. V. Osvobozhdenie ot oblozheniya NDS operatsiy s dragotsennymi metallami [Exemption from Taxation of VAT Transactions with Precious Metals]. Nalogooblozhenie, uchet i otchetnost' v kommercheskom banke [Taxation, Accounting and Reporting in a Commercial Bank], 2004, No. 7. (In Russ.). Available at: http://www.lawlinks.ru/view_data.php?id=80143
4. Titov V. V. Nalogovaya sistema kak faktor povysheniya effektivnosti promysh-lennykh predpriyatiy [Taxation System as a Factor of Raising Efficiency of Industrial Enterprises]. Ekonomist, 2015, No. 8, pp. 41–50. (In Russ.).
Review
For citations:
Zolotova N.V., Borisovich V.T. TAXATION OF TRANSACTIONS IN THE RUSSIAN GOLD MARKET. Vestnik of the Plekhanov Russian University of Economics. 2017;(3):58-65. (In Russ.) https://doi.org/10.21686/2413-2829-2017-3-58-65
Views:
448
Email this article 