Внедрение Справедливого Механизма Налогового Изъятия Дифференциальной Ренты В Газодобывающем Секторе Экономики

The current system of the gas enterprises' taxation requires revision of the differential rent bite procedure. Implementation of the new mechanism is determined by the introduction of the ad valorem rate of the mineral extraction tax for the natural gas production, which considers gas sales price level, geological and engineering specifics of the gas fields and ensures more fair distribution of the rent revenue. The article substantiates relevance of the ad valorem rate of the mineral extraction tax for the natural gas production industry and introduces a methodology of the rate calculation when computing the mineral extraction tax for the gas production enterprises.