Institute of Economics and Subsoil Use and Sustainable Development of National Academy of Sciences of Ukraine (Kiev, Ukraine):

Matyukha V. V., Leading Researcher, Candidate of Engineering Sciences, e-mail: matiukha@ukr.net

Nowadays, the problem of subsoil use serviceability for the purpose of extraction of minerals is the most urgent for Ukrainian subsoil use economics. Urgency of this problem is substantiated by the fact that, as well as one of the basic instruments of financial-economic mechanism, these payments are regulator of rent relationships between state (as minerals' owner) and subsoil users (mining companies). The problem of payments for subsoil use for the purpose of mineral extraction in Ukraine was solved both at government level, and in scientific spheres. However, until nowadays, there have been no positive changes in this question. That's why, the purpose of this article is analysis of modern status of payment system for subsoil use for the purpose of mineral extraction in Ukraine and consideration of their optimization offers. For the purpose of this goal achievement, this article shows the comparative analysis of previous and current operating system of payments for subsoil use for the purpose of mineral extraction in methodological aspect. As well as previous payment system, operating payment system is unserviceable and only fiscal, because it does not take into account the mining-technical conditions of development of mineral deposits. This article gives the concrete offer, considering reformation of existing system of payments for subsoil use for the purpose of mineral extraction. This methodological approach is concluded in the fact, that transfer to the system of payments for extraction of minerals should be realized with application of principle of rental income. In other words, rent payment of subsoil user to the state is super profit.

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