«Problems of economics and management of oil and gas complex»

Government incentives for coal mines preliminary degassing with the help of a tax credit

UDC: 622.324.5:005.21
DOI: -

Authors:

¹ Ukhta State Technical University, Ukhta, Russia

Keywords: coal methane, advance degassing, payments for degassing, government incentives, tax credit, balance of interests, cost compensation, economic efficiency, budgetary efficiency

Annotation:

The author of the article suggests a way to compensate for the additional costs of a coal mining company associated with the preliminary degassing of coal mines by means of a tax credit. As an illustration of the proposed mechanism, the calculation of the efficiency of coal mines preliminary degassing at the pilot industrial site of the Vorkuta deposit of the Pechora coal basin is given. Within the framework of this calculation, the efficiency assessment was carried out for two options. In the first case, the result of using methane is obtained by "Vorkutaugol" PJSC, in the second one – a gas-producing enterprise that becomes the owner of the gas under the contract. To compensate for the time gap between the start of degassing and the start of coal mining, it is proposed to use a tax credit mechanism. The calculation results show that the basic performance indicators are at low levels, but the use of the proposed government incentive mechanism makes the project much more attractive to enterprises. It is also concluded that the second option is more beneficial for the state due to lower degassing fees and, accordingly, the incentive amounts.

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