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Original Paper

UDC 336.201:622.271.3 © O.I. Litvin, A.A. Khoreshok, Ya.O. Litvin, T.A. Tyuleneva, M.A. Tyulenev , 2022

ISSN 0041-5790 (Print) • ISSN 2412-8333 (Online) • Ugol’ – Russian Coal Journal, 2022, № 1, pp. 4-7

DOI: http://dx.doi.org/10.18796/0041-5790-2022-1-4-7



Synergetic approach to improvement taxation based on accounting of technological and economic aspects of open-pit mining


Litvin O.I.1, Khoreshok A.A.1, Litvin Ya.O.2, Tyuleneva T.A.1, Tyulenev M.A.1


1Gorbachev Kuzbass State Technical University (KuzSTU), Kemerovo, 650000, Russian Federation

2Branch of JSC «UK Kuzbassrazrezugol» Mokhovsky Open Pit Mine, Mokhovo settlement, Kemerovo region, 652661, Russian Federation

Authors Information

Litvin O.I., PhD (Engineering), Associate Professor, e-mail:litvinoi@kuzstu.ru

Khoreshok A.A., Doctor of Engineering Sciences, Professor, e-mail:haa.omit@kuzstu.ru

Litvin Ya.O., PhD (Engineering), Director, e-mail: litvinyao@kuzstu.ru

Tyuleneva T.A., PhD (Economic), Associate Professor, e-mail:krukta@mail.ru

Tyulenev M.A., PhD (Engineering), Associate Professor, e-mail: tma.geolog@kuzstu.ru



When calculating the mineral extraction tax, currently only a small number of factors are taken into account, which leads to weakening of the system of taxation of subsoil users and its enlarged formalization: the degree of complexity of the structure of developed seams, the tectonic structure of the quarry field and other equally important indicators, which characterize both technological difficulty and economic cost of open pit mining are not taken into account. In order to eliminate this shortcoming, this article proposes a detailed classification that uses a synergistic approach and considers, on the one hand, the diversity of mining-geological and mining-technical operating conditions of the enterprise, and on the other hand, the degree of their influence on the economic performance of the open pit.



Mining region, Synergy, Subsoil use, Mineral extraction tax, Surface mining, Mining and geological conditions, Surface mining system, Coal losses



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For citation

Litvin O.I., Khoreshok A.A., Litvin Ya.O., Tyuleneva T.A. & Tyulenev M.A. Synergetic approach to improvement taxation based on accounting of technological and economic aspects of open-pit mining. Ugol’, 2022, (1), pp. 4-7. (In Russ.). DOI: 10.18796/0041-5790-2022-1-4-7.


Paper info

Received November 17, 2021

Reviewed December 2, 2021

Accepted December 15, 2021


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