Illegal practice of tax control as a threat to the precious metals mining sector under sanctions pressure

Abstract

The article examines the problematic issues of taxation on the extraction of minerals of those taxpayers who are users of deposits of precious metals. Within the framework of the study, the author hypothesized that under the conditions of sanctions pressure on the sector of extraction and processing of precious metals, the financial process management system in the field of fiscal obligations and payments has certain disadvantages that exert internal negative pressure on this branch of economic activity, which in turn acts as a more significant factor constraining the economic activity of subsoil users compared to with external sanctions. The issues of dependence of the national economy on the export of hydrocarbon raw materials and mineral semi-finished products, as well as on the import of high-tech products are considered. The country and product structures of exports and imports are investigated, the role and significance of exports of precious metals to world markets are determined. The aggregate structure of metal exports is considered, as well as the share of precious metals in it. The methods and consequences of sanctions pressure on the domestic precious metals mining industry are characterized. The practice of tax control on the tax on the extraction of minerals in relation to users of deposits of precious metals is investigated. The systemic, methodological and terminological errors of tax authorities made by them in the implementation of standard-setting activities, in the qualification and interpretation of the provisions of Chapter 26 of the Tax Code of the Russian Federation, as well as industry legislation on precious metals, are considered and characterized. Using the example of some objects of taxation by the mineral extraction tax, the substantive essence of the object of taxation and the concept of "concentrates and other intermediates containing gold", as well as the fiscal consequences of errors in their qualification, are revealed.