TAX OBLIGATION OPTIMIZATION IN THE MINING INDUSTRY

The article examines legal mechanisms and strategies for optimizing tax obligations for companies in the mining industry (MI). The primary types of taxes applicable to mining enterprises are explored. Special attention is given to legal tools for reducing tax burdens, such as tax incentives, international double taxation agreements, and depreciation policies. The use of strategies including transfer pricing, activity diversification, and multi-tier corporate structures for tax optimization in both international and national jurisdictions is analyzed. Examples of successful implementation of these strategies by major mining companies underscore their effectiveness in the context of globalization and increasing environmental requirements.