Fiscal obligations of the subsoil users

Abstract

The article of research is operating financial relations of subsoil users before the state for mining, exploitation of underground space and system of forming of monetary resources for a budget after the Internal revenue code of Ukraine. The aim of writing of the article is development after resource approach of concept vehicle and mechanism of input of payments on the fiscal obligations of subsoil users. Methodology of realization of work is application of abstractly-logical, system-structural and comparative analysis (for forming of the system and mech- anism of forming of fiscal obligation of subsoil users); to the analysis (research of right base of production of paying is for using the bowels of the earth); mono- graphic analysis (at application of resource approach); generalization (forming of the system of bills of debt is before the state); interpretation (application of tran- sition from fiscal payments to the budgetary resources from position of more generalized concept; fiscal resources ). Job performances – reasonably: resource approach is to forming of profits of the state budget; system of bills of debt of subsoil users before the state; name of operating pay in different forms for using the bowels of the earth for mining after her essence by a subsoil fiscal profit as to payment of subsoil users, that is brought in by them in the state budget; actu- ality of replacement far of past origin of concept of taxes is on fiscal obligations for using the bowels of the earth; concept of money, fiscal, budgetary resources. Conclusions – instead of the operating system of taxes it is necessary to enter payments on the fiscal obligations of subsoil users for using the bowels of the earth for mining and using underground space, with bringing of these inputs in the Internal revenue code of Ukraine.