Conflicts in the Field of Subsurface Use Taxes Administration and Payment

Journal Issue:

Author Information: 

Honored worker of the higher education of the Russian Federation, Associate Professor at the Department of Administrative and Financial Law at the Peoples’ Friendship University of Russia, Ph.D. (Law), Ph.D. (Technical Sciences).

Abstract: 

In modern Russian questions of taxation and other payments for the use of mineral resources are particularly relevant. Law of the Russian Federation "On Subsoil" includes the following payments for subsoil use: one-time payments for subsoil upon the occurrence of certain events specified in the license; regular payments for the use of natural resources; fee for participation in the competitive bidding (auctions). Implementation of subjective public rights of individuals in the field of public administration of taxation and charges for the subsoil use takes place in two forms: conflict and non-conflict. Application of legal rules and procedures is one of the ways to resolve competing interests. Currently a large number of governmental entities administer fees and taxes on the subsoil use. In this article, author reveals in detail current practice and perspectives in this field.

Keywords: 

conflicts, public administration, realization of the rights, payments for using subsoil, taxes, rights of subsoil users, individuals, public subjects, Russia, Russian Federation.

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