The mining sector itself is quite sensitive, complex and often ambiguous from the point of view of regulation, which is due to the diversity of the latter's range of beneficiaries, and the conflict of interests determined by this diversity. Thus, on the one hand, the activity of the sector contributes to the growth of employment, GDP, tax revenues, exports and a number of other important economic indicators, which include the circle of its beneficiaries, on the other hand, the activity of the sector cannot be without consequences for the environment, which has its no less wide range of beneficiaries. In practice there are many contradictions, and, taking into account the importance of tax calculation mechanisms with the game rules, accepted by the both sides, in the context of the economic regulation of the sector, the calculation problem of proportional and economically balanced royalties in the mining sector is even more emphasized. On the other hand, mining industry, historically considered to be a rather profitable and capital-intensive sector, requires specific conditions and approaches to legislative regulation, which will allow to maintain the sector's investment attractiveness and at the same time implementation of functions of collecting taxes. The "key" to solving the mentioned problem is mainly found in the mechanisms of royalty calculation, taking into account the largest specific weight of the latter in the structure of tax revenues of the sector.