“Kombinat KMAruda” (Gubkin, Russia):

Klemez T. N., Chief Accountant, е-mail: glbuh@kmaruda.ru

A way out of the controversy between ecology and economics is offered by the sustained development concept that rests upon economic scheme to allow the present generation to satisfy wants without depriving the next generation of the chance to supply their needs and demands. One of the most efficient methods suggested to economic agents to stimulate their transition to the sustained development is tax advantages and liabilities. It is proposed to amend Chapter 25 of the Tax Code of the Russian Federation, “Company Income Tax,” for the purpose to entitle a taxpayer to lump at a time the expenditures with capital costs of permanent assets, construction, completion, fitting-out, reconstruction, modernization, technical upgrading aimed at reduced ecological impact, resource saving and (or) increased economic performance of a company, which will lighten income tax to be paid in the period of actual ecological investment. The author also pays attention to currentness of the change in the procedure for granting income tax benefits in terms of elevating coefficient of sum of expenses for Research and Advanced Development. It is suggested to change the method of calculating severance tax using special mining ecology friendliness factors governed by impact of mining and processing industries on the environment as well as by the ecology and conservation investments of a taxpayer. The article illustrates potential efficiency of ecological activity motivation in terms of OAO “Kombinat KMAruda” that, after long-term theoretical research and experimental tests under production conditions, launched the unique waste-free iron ore concentration technology by placing ore dressing waste in mined-out stopes.

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