The system of mandatory payments for nature: conflicts of laws
( Pp. 302-305)

Background. In the framework of this article conducted a comprehensive analysis of the legislation of the Russian Federation in the sphere of subsoil use. Particular attention is paid to the tax aspect of this issue. The purpose of this analysis was to detect both existing at the moment, and have the right to resolve conflicts for their further development and resolution. Materials and methods.The purpose of writing this article were used scientific methods of cognition, namely the dialectical analysis and synthesis, induction and deduction, observation, comparison. Also use the private-scientific methods of cognition, namely: historical, logical, comparative legal, statistical method of system analysis and others. Results. By conclusions obtained in the writing of the article, you can include the current issue of competing rights in the board for receiving subsoil they need to carry out activities license for subsoil use. In addition, it is proposed to carry a fee for standard and excessive emissions and discharges of pollutants, waste disposal and other harmful effects on the environment to fiscal payments due to their legal nature. Conclusion. This work was useful for the legislator in order to conduct more in-depth and systematization of the principles of clarity and transparency of legislation, and for nature.

Germanova M.A., (2015), THE SYSTEM OF MANDATORY PAYMENTS FOR NATURE: CONFLICTS OF LAWS. Gaps in Russian Legislation, 4 => 302-305.

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Tax administration, the system of environmental taxes and charges, natural resources (minerals), fees for the use of fauna objects, water tax, land tax, taxation system at performance of agreements on production section, tax on extraction of mineral resources, subsoil users, sale price, the cost of production, the fee for participation in competition (auction), the fee for the issuance of a license, regular payments for subsoil use (rentals), the value added tax, unified social tax, payments for use of natural resources, fees for use of water objects, state fee, the amount of payment for negative impact on the environment, tax on property of organizations, the degree of geologic, regular payments for subsoil use, License for subsoil use, A conflict of law, fees for the use of objects of aquatic biological resources.