ON THE ISSUE OF TAXATION OF EXCESS PROFITS OF EXTRACTIVE INDUSTRIES IN CONDITIONS OF INSTABILITY OF COMMODITY MARKETS

The article examines various methodological approaches to rent taxation of enterprises in the extractive industries. An analysis of the current state of the taxation system of extractive companies, which demonstrated signifi cant fi nancial results in the context of high volatility of commodity markets, is conducted. The thesis on the rent nature of excess profi ts of these enterprises and the feasibility of its redistribution to accelerate the achievement of strategic goals of national economic development is substantiated. Based on the results of the study, an alternative approach to rent taxation is proposed and substantiated, which involves the introduction of a permanent additional instrument in the form of a tax on excess profi ts for companies in the extractive sector. The subject of the study is an instrument of additional taxation of natural resource management, affecting entities in the mining industry and aimed at ensuring the implementation and acceleration of the achievement of national goals for the development of the Russian economy. The purpose of the study is to develop and substantiate proposals for the implementation of a system of taxation of excess profi ts of enterprises in the extractive industries, aimed at using additional rental income to accelerate the implementation of strategic goals of national development.