Tax revenues of resource regions and assessment of the impact of mining companies on the economic development of territories

Relevance. One of the problems of balanced and progressive economic development of the state and regions is the development of a rational strategy for the development of mineral resources, which can provide economic benefits for the country and society as a whole. The goal of tax and budget policy is, on the one hand, to obtain maximum profit from the extraction of raw materials while maintaining the economic interest of subsoil users, and on the other hand, to ensure the progressive growth of territories during the development of mineral deposits as a result of expanding the local tax base and creating favorable conditions for attracting investment and labor resources. The purpose of the study is to determine the degree of differentiation of extractive regions by the level of tax revenues to regional and federal budgets, by the structure of various types of taxes, assess the dynamics of payments and the degree of influence of extractive industries on regional incomes depending on the type of raw materials extracted. Research methods. The study used methods of economic and statistical analysis, economic and geographical analysis, monographic, abstract-logical, analytical, and systemic approaches. Results. The conducted research has shown the existence of two opposite vectors in tax flows of the raw materials sector (for the sake of completeness of the analysis, the work considered not only extraction, but also activities related to primary processing, beneficiation, production of petroleum products, gas processing, transportation of raw materials). On the one hand, the role of mineral raw materials in the national economy remains significant, since the majority of federal taxes are formed in the sphere of development of mineral deposits, moreover, in the overwhelming majority of raw materials regions this dependence has even increased, taking into account the trend of redistribution of tax revenues in favor of the federal budget. On the other hand, there is a tendency to decrease the share of taxes of enterprises of the mining complex in the incomes of regions. The differentiation of regions from the position of collected and distributed taxes is shown, in which regions-centers of oil and gas production are distinguished; regions focused on the extraction of hydrocarbon raw materials, with the level of extraction up to 10% of the all-Russian volume; regions specializing in the extraction of other types of mineral raw materials (coal, precious metals, iron ore, etc.). It was found that official statistics make it possible to determine general trends in the collection and distribution of tax revenues, but intra-holding distributions of financial flows and reporting of large mining companies hinder a real assessment of the contribution of mining enterprises to territorial budgets. Conclusions. One of the tools for strengthening the socio-economic position of mining regions is to increase the level of transparency of contracts between companies and territories. International experience convincingly testifies in favor of transparency of reporting, which serves to develop trust between society and business. In the context of domestic budget legislation, the role of social contracts should be strengthened in coordinating license agreements, creating favorable conditions for the development of deposits of common minerals, and a more thorough approach to the administration of regional taxes. Keywords: mineral resource potential, minin