Analysis of tax legislation and arbitration practice concerning the mineral production tax of iron and steel industry enterprises

Klonitskaya Anna Yurievna, Potak Angelika Gavriilovna

Taxpayers organize tax planning in order to, on the one hand, optimize tax burden, on the other hand, avoid disincentives to tax evasion. Tax control over the taxpayers activities that use state resources is particularly strictly carried out. The article is devoted to the problem of the tax legislation norms interpretation by taxpayers in calculating the mineral production tax. This article analyses the tax legislation in terms on the tax base calculation procedure for the mineral production tax with a focus on ore mining. The analysis is based on two main problems in calculating the tax: procedure for determination of the mineral estimated value while organizing the extraction of several types of minerals and recognition of normative and actual losses during tax base determination.

Keywords:mineral production tax, Tax Code, tax base, Decision of the Supreme Arbitration Court, direct costs, indirect costs, normative losses, actual losses