{"id":"https://openalex.org/W4382459645","doi":"https://doi.org/10.17513/vaael.2852","title":"MINERAL EXTRACTION TAX: THEORY AND PRACTICE OF MINERAL TAXATION IN THE DEVELOPMENT OF OVERBURDEN DUMPS IN RUSSIA","display_name":"MINERAL EXTRACTION TAX: THEORY AND PRACTICE OF MINERAL TAXATION IN THE DEVELOPMENT OF OVERBURDEN DUMPS IN RUSSIA","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4382459645","doi":"https://doi.org/10.17513/vaael.2852"},"language":"ru","primary_location":{"id":"doi:10.17513/vaael.2852","doi":"https://doi.org/10.17513/vaael.2852","is_oa":true,"landing_page_url":"http://dx.doi.org/10.17513/vaael.2852","pdf_url":"https://s.vaael.ru/pdf/2023/6-1/2852.pdf","source":{"id":"https://openalex.org/S4210230230","display_name":"Bulletin of the Altai Academy of Economics and law","issn_l":"1818-4057","issn":["1818-4057","2226-3977"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4364118892","host_organization_name":"Altai Academy of Economics and Law","host_organization_lineage":["https://openalex.org/P4364118892"],"host_organization_lineage_names":["Altai Academy of Economics and Law"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0410\u043b\u0442\u0430\u0439\u0441\u043a\u043e\u0439 \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u043f\u0440\u0430\u0432\u0430","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4382459645"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://s.vaael.ru/pdf/2023/6-1/2852.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086959236","display_name":"\u0422.\u0410. Bloshenko","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0422.\u0410. Bloshenko","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5111000247","display_name":"Svetlana Demidova","orcid":"https://orcid.org/0000-0002-2169-4190","observed_orcids":["https://orcid.org/0000-0002-2169-4190"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]},{"id":"https://openalex.org/I2801368570","display_name":"Government of Russia","ror":"https://ror.org/02hchde94","country_code":"RU","type":"government","lineage":["https://openalex.org/I2801368570"]}],"countries":["RU"],"is_corresponding":true,"raw_author_name":"S.E. Demidova","raw_affiliation_strings":["Financial University under the","Government of the Russian Federation , Moscow","Financial University under the Government of the Russian Federation, Moscow,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Financial University under the","institution_ids":["https://openalex.org/I211738395"]},{"raw_affiliation_string":"Government of the Russian Federation , Moscow","institution_ids":["https://openalex.org/I2801368570"]},{"raw_affiliation_string":"Financial University under the Government of the Russian Federation, Moscow,","institution_ids":["https://openalex.org/I211738395"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5111000247"],"corresponding_institution_ids":["https://openalex.org/I211738395","https://openalex.org/I2801368570"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"1","issue":"\u21166 2023","first_page":"16","last_page":"20"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5253999829292297,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5253999829292297,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.2451999932527542,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13065","display_name":"Mining Techniques and Economics","score":0.05829999968409538,"subfield":{"id":"https://openalex.org/subfields/2209","display_name":"Industrial and Manufacturing Engineering"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/mineral-extraction-tax","display_name":"mineral extraction tax","score":0.9210000038146973},{"id":"https://openalex.org/keywords/overburden-dumps","display_name":"overburden dumps","score":0.8700000047683716},{"id":"https://openalex.org/keywords/overburden-removal","display_name":"overburden removal","score":0.546999990940094},{"id":"https://openalex.org/keywords/waste-rock","display_name":"waste rock","score":0.5339999794960022},{"id":"https://openalex.org/keywords/mineral-taxation","display_name":"mineral taxation","score":0.656000018119812},{"id":"https://openalex.org/keywords/tax-disputes","display_name":"tax disputes","score":0.6069999933242798},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.5130000114440918},{"id":"https://openalex.org/keywords/investment-climate","display_name":"investment climate","score":0.628000020980835},{"id":"https://openalex.org/keywords/mining-law","display_name":"mining law","score":0.44699999690055847},{"id":"https://openalex.org/keywords/russia","display_name":"Russia","score":0.45500001311302185}],"concepts":[{"id":"https://openalex.org/C2777201227","wikidata":"https://www.wikidata.org/wiki/Q331224","display_name":"Overburden","level":2,"score":0.7671873569488525},{"id":"https://openalex.org/C4725764","wikidata":"https://www.wikidata.org/wiki/Q844704","display_name":"Extraction (chemistry)","level":2,"score":0.579151451587677},{"id":"https://openalex.org/C2776432453","wikidata":"https://www.wikidata.org/wiki/Q7946","display_name":"Mineral","level":2,"score":0.4429960548877716},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.4341576397418976},{"id":"https://openalex.org/C127313418","wikidata":"https://www.wikidata.org/wiki/Q1069","display_name":"Geology","level":0,"score":0.40653660893440247},{"id":"https://openalex.org/C16674752","wikidata":"https://www.wikidata.org/wiki/Q1370637","display_name":"Mining engineering","level":1,"score":0.3982064723968506},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29104524850845337},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.18233120441436768},{"id":"https://openalex.org/C178790620","wikidata":"https://www.wikidata.org/wiki/Q11351","display_name":"Organic chemistry","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17513/vaael.2852","doi":"https://doi.org/10.17513/vaael.2852","is_oa":true,"landing_page_url":"http://dx.doi.org/10.17513/vaael.2852","pdf_url":"https://s.vaael.ru/pdf/2023/6-1/2852.pdf","source":{"id":"https://openalex.org/S4210230230","display_name":"Bulletin of the Altai Academy of Economics and law","issn_l":"1818-4057","issn":["1818-4057","2226-3977"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4364118892","host_organization_name":"Altai Academy of Economics and Law","host_organization_lineage":["https://openalex.org/P4364118892"],"host_organization_lineage_names":["Altai Academy of Economics and Law"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0410\u043b\u0442\u0430\u0439\u0441\u043a\u043e\u0439 \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u043f\u0440\u0430\u0432\u0430","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17513/vaael.2852","doi":"https://doi.org/10.17513/vaael.2852","is_oa":true,"landing_page_url":"http://dx.doi.org/10.17513/vaael.2852","pdf_url":"https://s.vaael.ru/pdf/2023/6-1/2852.pdf","source":{"id":"https://openalex.org/S4210230230","display_name":"Bulletin of the Altai Academy of Economics and law","issn_l":"1818-4057","issn":["1818-4057","2226-3977"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4364118892","host_organization_name":"Altai Academy of Economics and Law","host_organization_lineage":["https://openalex.org/P4364118892"],"host_organization_lineage_names":["Altai Academy of Economics and Law"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u0410\u043b\u0442\u0430\u0439\u0441\u043a\u043e\u0439 \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0438 \u043f\u0440\u0430\u0432\u0430","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6207000017166138}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4382459645.pdf","grobid_xml":"https://content.openalex.org/works/W4382459645.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3201991563","https://openalex.org/W6964249000","https://openalex.org/W6906824890","https://openalex.org/W2594927310","https://openalex.org/W6888828859","https://openalex.org/W7016520611","https://openalex.org/W4323651442","https://openalex.org/W2342239082","https://openalex.org/W1618120864","https://openalex.org/W7113515384"],"abstract_inverted_index":{"\u041d\u0410\u041b\u041e\u0413":[0],"\u041d\u0410":[1],"\u0414\u041e\u0411\u042b\u0427\u0423":[2],"\u041f\u041e\u041b\u0415\u0417\u041d\u042b\u0425":[3,9],"\u0418\u0421\u041a\u041e\u041f\u0410\u0415\u041c\u042b\u0425:":[4],"\u0422\u0415\u041e\u0420\u0418\u042f":[5],"\u0418":[6],"\u041f\u0420\u0410\u041a\u0422\u0418\u041a\u0410":[7],"\u041d\u0410\u041b\u041e\u0413\u041e\u041e\u0411\u041b\u041e\u0416\u0415\u041d\u0418\u042f":[8],"\u0418\u0421\u041a\u041e\u041f\u0410\u0415\u041c\u042b\u0425":[10],"\u041f\u0420\u0418":[11],"\u0420\u0410\u0417\u0420\u0410\u0411\u041e\u0422\u041a\u0415":[12],"\u041e\u0422\u0412\u0410\u041b\u041e\u0412":[13],"\u0412\u0421\u041a\u0420\u042b\u0428\u041d\u042b\u0425":[14],"\u041f\u041e\u0420\u041e\u0414":[15],"\u0412":[16],"\u0420\u041e\u0421\u0421\u0418\u0418":[17],"\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435":[18],"\u0441\u043b\u043e\u0432\u0430:":[19],"\u043d\u0430\u043b\u043e\u0433":[20],"\u043d\u0430":[21,35,57,73,108],"\u0434\u043e\u0431\u044b\u0447\u0443":[22,36],"\u043f\u043e\u043b\u0435\u0437\u043d\u044b\u0445":[23,37,89,101],"\u0438\u0441\u043a\u043e\u043f\u0430\u0435\u043c\u044b\u0445,":[24,38,90,102],"\u0432\u0441\u043a\u0440\u044b\u0448\u043d\u044b\u0435":[25],"\u0440\u0430\u0431\u043e\u0442\u044b,":[26],"\u0432\u0441\u043a\u0440\u044b\u0448\u0430,":[27],"\u043f\u0443\u0441\u0442\u0430\u044f":[28],"\u043f\u043e\u0440\u043e\u0434\u0430.\u0412":[29],"\u0441\u0442\u0430\u0442\u044c\u0435":[30,97],"\u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f":[31],"\u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b":[32],"\u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f":[33,49,100],"\u043d\u0430\u043b\u043e\u0433\u043e\u043c":[34],"\u0438\u0437\u0432\u043b\u0435\u0447\u0435\u043d\u043d\u044b\u0445":[39,91,103],"\u0438\u0437":[40,92,104],"\u043e\u0442\u0432\u0430\u043b\u043e\u0432":[41,105],"\u0432\u0441\u043a\u0440\u044b\u0448\u043d\u044b\u0445":[42,106],"\u043f\u043e\u0440\u043e\u0434.\u0410\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u0443\u0435\u0442\u0441\u044f":[43],"\u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e":[44],"\u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439":[45],"\u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438":[46],"\u0432":[47,67,114],"\u0441\u0444\u0435\u0440\u0435":[48],"\u043d\u0435\u0434\u0440\u043e\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f.\u0423\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e":[50],"\u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435":[51],"\u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0439":[52],"\u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0441\u0442\u0438,":[53],"\u0430":[54],"\u043d\u0435\u043e\u0434\u043d\u043e\u0437\u043d\u0430\u0447\u043d\u0430\u044f":[55],"\u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044f":[56],"\u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u043c":[58],"\u0443\u0440\u043e\u0432\u043d\u0435":[59],"\u0441\u043e\u0437\u0434\u0430\u0435\u0442":[60],"\u0443\u0441\u043b\u043e\u0432\u0438\u044f":[61],"\u0434\u043b\u044f":[62],"\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445":[63,68,112],"\u0441\u043f\u043e\u0440\u043e\u0432,":[64],"\u043d\u043e\u0432\u044b\u0435":[65],"\u043d\u0435\u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u043e\u0441\u0442\u0438":[66],"\u043f\u0440\u0430\u0432\u043e\u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u044f\u0445,":[69],"\u0447\u0442\u043e":[70],"\u043d\u0435":[71],"\u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u043e":[72],"\u0443\u043b\u0443\u0447\u0448\u0435\u043d\u0438\u0435":[74],"\u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u043e\u0433\u043e":[75],"\u043a\u043b\u0438\u043c\u0430\u0442\u0430,":[76],"\u043f\u0435\u0440\u0435\u0441\u043c\u043e\u0442\u0440":[77],"\u043e\u0431\u044a\u0435\u043a\u0442\u043e\u0432":[78],"\u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f,":[79],"\u0441\u043e\u0437\u0434\u0430\u043d\u0438\u0435":[80],"\u0435\u0434\u0438\u043d\u044b\u0445":[81],"\u043e\u0442\u0440\u0430\u0441\u043b\u0435\u0432\u044b\u0445":[82],"\u043c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0445":[83],"\u043f\u043e\u0434\u0445\u043e\u0434\u043e\u0432":[84],"\u043a":[85],"\u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e":[86],"\u0432\u0438\u0434\u043e\u0432":[87,94],"\u0442\u0432\u0435\u0440\u0434\u044b\u0445":[88],"\u0440\u0430\u0437\u043d\u044b\u0445":[93],"\u043c\u0438\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0433\u043e":[95],"\u0441\u044b\u0440\u044c\u044f.\u0412":[96],"\u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d":[98],"\u0432\u0430\u0440\u0438\u0430\u043d\u0442":[99],"\u043f\u043e\u0440\u043e\u0434":[107],"\u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u043e\u043c":[109],"\u044d\u0442\u0430\u043f\u0435":[110],"\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f":[111],"\u043f\u0440\u0430\u0432\u043e\u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0439":[113],"\u0420\u043e\u0441\u0441\u0438\u0438.":[115]},"counts_by_year":[],"updated_date":"2026-09-21T07:43:02.447757","created_date":"2023-06-29T00:00:00"}