Հարկային քաղաքականության հիմնախնդիրները լեռնահանքային արդյունաբերության կայուն զարգացման համատեքստում / Issues of Fiscal Policy in the Context of Sustainable Development of the Mining Industry

IF 4 2区 社会学 Q1 ECONOMICS Economy and Society Pub Date : 2023-01-01 DOI:10.52174/29538114_2023.1-7
Karen Asatryan
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Abstract

The mining industry is distinguished by the special fiscal policy applied. The range of taxes applied in the sector is wider, and in addition to traditional taxes, it also includes natural resource levies, royalties, and environmental taxes. By fulfilling tax obligations to the state, the mining industry has expectations from the state itself in terms of fair redistribution of taxes. Studies show that the fiscal policy applied in the RA does not contribute to the sustainable development of mining organizations, as their expectations for state financial support are much higher than what actually happens. Tax organizations seek state financial support for the implementation of new mining technologies, investments in waste management with modern methods, as their implementation is costly and requires external financial support. On the other hand, effective redistribution of taxes is also required by the communities formed around the mining organizations, as they are the ones, who first feel the harmful impact of the sector on environmental protection. Therefore, when developing a tax policy in the mining industry, there is a need to solve not only the problems of tax collection, but also the fair redistribution of taxes. The paper focuses on the issues related to improving the fiscal policy applied in the field of mining industry, proposing potential solutions that can foster sustainable development of the sector. In particular, it is proposed to establish an information feedback mechanism between external and internal stakeholders of the mining industry. This mechanism will provide an opportunity to assess the degree of realization of the goals of the stakeholders of the sector in the context of the interaction between the ongoing fiscal policy and the sustainable development of organizations.
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Հարկայինքաղաքականությանհիմնախնդիրներըլեռնահանքայինարդյունաբերությանկայունզարգացմանհամատեքստում/财政政策问题的背景下,矿业的可持续发展
采矿业的特点是实行特殊的财政政策。该行业适用的税收范围更广,除传统税收外,还包括自然资源税、特许权使用费和环境税。通过履行对国家的税收义务,采矿业在税收公平再分配方面也有国家的期望。研究表明,RA中实施的财政政策对矿业组织的可持续发展没有帮助,因为他们对国家财政支持的期望远远高于实际情况。税务机构寻求国家财政支持,以实施新的采矿技术,用现代方法投资废物管理,因为它们的实施成本高,需要外部财政支持。另一方面,围绕矿业组织形成的社区也需要有效的税收再分配,因为他们是最先感受到该部门对环境保护有害影响的群体。因此,在制定矿业税收政策时,不仅要解决税收征收问题,还要解决税收的公平分配问题。本文着重探讨了完善矿业领域财政政策的相关问题,并提出了促进矿业可持续发展的潜在解决方案。特别提出了建立矿业外部利益相关者与内部利益相关者之间的信息反馈机制。该机制将提供一个机会,在现行财政政策和可持续发展组织之间相互作用的背景下,评估该部门利益相关者目标的实现程度。
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来源期刊
CiteScore
6.30
自引率
5.90%
发文量
23
期刊介绍: This radical interdisciplinary journal of theory and politics continues to be one of the most exciting and influential resources for scholars in the social sciences worldwide. As one of the field"s leading scholarly refereed journals, Economy and Society plays a key role in promoting new debates and currents of social thought. For 37 years, the journal has explored the social sciences in the broadest interdisciplinary sense, in innovative articles from some of the world"s leading sociologists and anthropologists, political scientists, legal theorists, philosophers, economists and other renowned scholars.
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