Open AccessDEVELOPMENT AND IMPLEMENTATION OF METHODOLOGICAL APPROACH TO SUBSTANTIATION OF ECONOMIC AND CADASTRAL VALUE OF COMPLEXCOAL DEPOSITS
Author(s) -
L.I. Shulyatieva
Publication year - 2021
Publication title -
nacionalʹnaâ associaciâ učënyh/nacionalʹnaâ associaciâ učenyh
Language(s) - English
Resource type - Journals
eISSN - 2782-2869
pISSN - 2413-5291
DOI - 10.31618/nas.2413-5291.2021.1.64.375
Subject(s) - cadastre , coal mining , coal , state (computer science) , mining engineering , value (mathematics) , business , computer science , geology , engineering , geography , waste management , cartography , algorithm , machine learning
The results of the analysis of the state and the problems of development of the coal mining complex of Russia are given. The analysis of the state of the taxation system of coal mining. The urgency of the problem and the need to link the interests of mining enterprises and the formation of the tax burden on the tax on mineral extraction are substantiated. A methodological approach is proposed to assess the impact of factors that complicate the development of reserves and affect the efficiency of their excavation and improvement of the tax system of coal mining in complex mining and geological conditions, designed to stimulate maximum involvement in the development of reserves within the mining branch of mines.