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Issues of Legal Regulation of Taxation of Underground Water Production
Danilova Natalia Vladimirovna

PhD in Law

Docent, the department of Administrative and Financial Law, Tyumen State University

625000 Russia, Tyumen, Lenina Street 38

nvdanilova@mail.ru
Другие публикации этого автора
 

 

Abstract.

The subject matter of this research is the issues related to the due identification of the payers of the water tax in case of underground water production. Currently, there ate terminological mismatches between the rules of tax law, water law and the subsurface law. The Russian Tax Code is based on the terminology of water law. At the same time, the water law does not regulate the basis and the procedure for the creation of the right to use the underground water bodies. The objective of this research is to suggest the ways to bridge the gaps in the existing tax law. In this research, the general scientific and private scientific research methods were used: dialectical, formal logic, formal legal, comparative legal methods. the article shows the taxation differentiation depending on the type of underground water (potable, technical, mineral, industrial etc.). On the basis of the interpretation of the rules of water law, mining law and tax law and practice of application thereof, it makes the conclusion concerning the existence of a legal gap in the tax law as relates to the taxation of production of potable and technical waters with water tax. It also substantiates the inconsistency of the legal position of tax authorities in relation to this matter. The author makes suggestions related to changes and additions to Chapter 26 of the Tax Code of the Russian Federation “Severance Tax”.

Keywords: underground waters, water tax, water users, subsurface users, underground water production, water law, subsurface law, tax code, water tax payers, severance tax

DOI:

10.7256/2306-4234.2014.3.13545

Article was received:

18-11-2014


Review date:

19-11-2014


Publish date:

22-11-2014


This article written in Russian. You can find full text of article in Russian here .

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