PECULIARITIES OF ACCOUNTING FOR THE MOVEMENT OF NONMETALLIC MINERAL RESOURCES AND UNIFICATION OF TAX RATES

Abstract

This article is devoted to the study of peculiarities of accounting for nonmetallic mineral resources, the forms of reporting for their movement, as well the issues related to the rates of taxes imposed on the users of the subsoil resources. In addition, the article presents proposals and recommendations developed in reliance upon the market principles of the tax rates.