Analysis about Natural Resources Taxation

Abstract

     Natural Resources Taxation, as a part of tax system, has been one of the intervention instruments of the Government to increase revenues and improve disparity of the Society. It especially has great significance in the recent economic context of our country, which has an developing economic system with many challenges but many opportunities. The authors have studied economic rents concept in natural resources uses and in this base they have analysed various advantages of natural resources taxation in order to meet the resonable criteria of the natural resources industries. Relying on this base, the article has susgested necessary implications for designing and improving taxation system imposed upon economic rent in natural resources uses to ensure natural resources allocation efficiencies and to improve various social disaprities.