CHARACTERISTICS OF THE CONCEPT OF TAXATION OF THE MINI¬N-G INDUSTRY AND CHARGE OF ROYALTY ON MATERIALS OF RA
Authors
L.Y. EGHIAZARYAN
National Polytechnic University of Armenia
Author
V.YE. MARYUTYAN
National Polytechnic University of Armenia
Author
S.G. BAGHDASARYAN
National Polytechnic University of Armenia
Author
Keywords:
royalty, price of concentrate, quantity to pay, tax, rate
Abstract
Mining, being rather a profitable and capital-intensive field, requires legislative regulations in conditions and approaches that are specific for the field. The “key” for solving these problems lies in the calculation structure of royalty, taking into consideration its volume in the tax revenue structure of the field.