Abstract
The article considers the economic essence and stages of formation of potential, tangible and real mining rent and price rent in the modern raw materials sector of the Russian economy. It determines the role of each participant in the multistage process of rent incoming into government revenues. Actual tax system is analyzed from the point of view of mining and price rent withdrawing issues, recommendations for its modernization are developed. It is demonstrated that a huge massive of mining rent in Russia is formed objectively, but distributed subjectively without taking into account interests of the civil society.
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