This article provides detailed information and analysis of each of the elements of taxation and the relationship between the tax base and these elements. In particular, it examines how the composition of tax elements plays a role in the formation of the tax base and ensuring the financial stability of the state. It also discusses the issues of expanding and optimizing the tax base in order to increase the efficiency of tax systems and stimulate economic growth.

This article provides a detailed analysis of the experiences of local and foreign countries in taxing subsoil users. The experiences of foreign countries on tax objects and tax rates for subsoil use are covered and analyzed.

The article proposes issues of improving the taxation system in order to ensure the implementation of long-term strategies and programs in the development and prospects of the mining and metallurgical sector. In the opinion of the author, in order to further strengthen macroeconomic stability and achieve high economic growth, in order to produce competitive products, it is necessary to pay attention to issues of improvement in the collection of tax for the use of subsoil in the enterprises of the mining and metallurgical industry based on international experiences.