Диференціація платежів за користування надрами як інструмент розподілу і перерозподілу природної ренти.

Abstract

The article studies the rent as an economic category, which takes the form of absolute and differential rent. It is emphasized the significance and role of rental methodology in the improvement of the system of payments for subsoil use, which has excessively fiscal nature. It is substantiated the definition of the basic level of payment for use of subsoil and the need to use the differentiation of payments. It is proved that the rate of payment for use of subsoil is considered as a minimum payment charged from subsoil users irrespectively of the geological features of deposits and their conditions of use. It is noted that the advantages of differentiation of payments in developed countries are not mine- geological and qualitative characteristics that are fundamental in the domestic tax but financial-economic factors. Establishment of the rent and the calculation of rental income should have individual, objective character. It is concluded that the differentiation of payments should be a separate instrument of distribution and redistribution of natural rent and the next step (after installation of the base, scientifically grounded of level) regulating of certain state policy. Fee for use of subsoil as a category of tax on production is not a fiscal tool of extraction of superprofits in subsoil use. Its removal is offered on the basis of the progressive tax profits above a certain level of profitability (normal profit). The rental fee for the use of subsoil may be considered the most important and significant natural resource payment, its share in the structure of fees incoming for special use of natural resources is the highest.