摘要：In the present paper is performed a comprehensive analysis of the methodology and implementation of tax for the use of subsoil. There have been identified the main achievements and problems of subsoil tax reform and proposed optimization recommendations. Amount of the fees for the use of mineral resources varies only in relation to the costs of their extraction. The current methodology does not account of qualitative and quantitative differences of these resources and their operating conditions, the environmental damage caused the cost of restoring the fertile layer of soil and affected groundwater. For achieving measures to protect of subsoil is allocated an insignificant part of the revenue, and environmental and economic effects of these taxes are reduced. A difficult problem is massive tax evasion and numerous unauthorized quarries.
