Мінеральні ресурси України (Apr 2023)
The probem of innovative development in the fild of public management of subsoils use of iron ore deposites
Abstract
Introduction. One of the most important components of public administration in the field of subsoil use is the regulation by the state of royalties for subsoil use, the current methodology of which needs to be improved in Ukraine. It is shown that the geological and technological parameters of the value of ores have different physical indicators by nature and cannot be used to assess ores for taxation; a methodology for determining the monetary value of various deposits and an algorithm for such assessment as components of an innovative methodology for regulating royalties for the use of subsoil is proposed. Problematics. Methods by which the cost of extracted minerals is calculated in Ukraine, namely: at actual selling prices (which is often not possible as, for example, for poor iron ore of mining and enrichment enterprises, for reasons of its actual absence on the market); at the estimated cost (which is generally an absurd idea from the point of view of the market economy), do not allow the state to objectively determine geological, technological and economically reasonable rent for the use of subsoil. As a result, the Tax Code of Ukraine contains an absurdly graduated rate of rent depending on the world price of iron ore raw materials, which is unjustified and subjective. Research aim. Development of an innovative methodology that will allow the state to carry out geologically and economically sound regulation of royalties for subsoil use. Materials and methods. Comprehensive geological, geochemical, and geological-technological study of two geological and industrial types of iron ores: 1) natural-rich hematite (martite) ore and 2) silicate-magnetite poor ores of iron quartzite from Kryvbas deposits, as well as a critical analysis of the literature on the legislative regulation of payments for subsoil use in Ukraine, etc. Results. An innovative methodology for geological, technological, and economically sound regulation of royalties for the use of subsoil on the example of well-known iron ore deposits and mining and enrichment enterprises of Ukraine is proposed.
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