Kalbiyev Yashar Atakishi oglu
Prof. Dr., Azerbaijan State Economic University


Purpose – the investigation of the tax problems arising in the process of extraction of natural resources.
Design/methodology – system analysis, analysis and synthesis of data, generalization.
Findings – natural resource extraction projects in the implementation of fiscal instruments to decide, the factors considered, the state's tax sovereignty carrier and natural resources, as the owner's tools were analyzed and minerals and hydrocarbon resources in the projects of development of the fiscal regime for the development of international experience which may have been bound by the conclusions offered and recommendations are given.

Research limitations – taxation problems that arise in the development of mineral and hydrocarbon resources dedicated to the comprehensive analysis of the lack of scientific research.
Practical implications – taxation arising from the development of natural resources, the implementation of projects to improve the existing legislation in order to eliminate the problems of the relevant scientific sources, as well as the use of the primary basis for future research.
Originality/value – mineral and hydrocarbon resources in the implementation of development projects and problems arising from the elimination of tax-related issues have been studied in a comprehensive manner.


Keywords: fiscal instruments, tax sovereignty, royalty, rent, according to the bonuses, resource rent tax.

JEL Classification Codes: E63, H2, K34, O23

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