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The regulatory problems of the mining industry itself has shown with the emergence of the difficult economic situation in the country and in the world, the main negative factor has been the reduction of oil prices on the world market. Revenues from the use of natural resources therefore represent a significant part of the tax revenues of the Russian Federation's budget, and it is important to create an efficient system of taxation of the extractive industries of the Russian economy, ensuring both the stability of tax revenues and the possibility of an efficient development of the industry.