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OPTIMIZATION OF THE GROUNDWATER EXTRACTION TAXATION SYSTEM IN RUSSIAN FEDERATION

E. I. Golovina, S. A. Chirkina

Empress Catherine II Saint Petersburg Mining University, Saint Petersburg, Russia

Groundwater is a source of water of strategic importance, the more so under threats of water pollution caused by natural and technogenic activities. Water management planning and regulation is complicated by the multitude of types of water use. Groundwater extraction is an activity which is subject to taxation, and groundwater tax is one of the element of subsoil use legislation, along with the related licensing system and pricing structure. The need to reform current groundwater extraction taxation system as a mechanism of state management in the structure of subsoil use, to become an optimization tool for subsoil users and stimulation of groundwater withdrawal activities is substantiated based on the categorized groups of water users. A statistical analysis of groundwater extraction volumes and their availability by federal districts has is provided. The efficiency of current groundwater extraction tax is evaluated, with proposed ways to restructure the taxation system in this field.

Ключевые слова: groundwater, taxation system, water tax, water resources, mineral extraction tax, groundwater extraction, subsoil use.​

DOI 10.20403/2078-0575-2025-4b-185-194

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