Author:
Name & Surname: Razovsky Yu. V.
Company: Moscow Witte University (Moscow, Russia)
Work Position: Professor
Scientific Degree: Doctor of Economical Sciences
Contacts: renta11@yandex.ru

The recent economic reality and the transformation of attitudes toward Russia in some countries of the world require revision of the established terminology in the field of nature management. The author interprets renewable and non-renewable resources and substantiates the term of mineral capital as a part of the more general nature capital. The new understanding of the nature capital permits its classification based on a uniform criterion—the source of cumulation (formation). The classification divides the nature capital into the land, subsoil use, water, forest, air, ecology and space groups. Furthermore, the classification enables differential taxation of every class, species and subspecies of natural resources in the form of real estates, capital value and capital consumption taxes.

This article raises the issue meant for debate.

1. Available at: http://zakonbase.ru/zakony/ob-ohrane-sredi/ (in Russian)
2. Razovskiy Yu. V., Makarkin Yu. N., Gorenkova E. Yu. Mineralno-syrevoy kapital (Mineral-resource capital). Moscow : U Nikitskikh Vorot, 2013. 352 p.