Some theoretical provisions for the production of subsoil resources and its information display are being developed. The economic and technological features of the study of mineral resources and their extraction from the natural environment are analyzed. Divided into types of production processes for search and exploration in the natural environment of autogenesis resources. It is proposed to take into account the types of costs for their organized production. The composition of the estimated indicators of subsoil resources should include indicators of the amount of payment to the people as the owner of natural resources. This norm belongs to the norms of fiscal geology. Economic resource developments belong to economic geology. Together, these sciences are part of resource science. Of course, these provisions of our vision of subsoil use require in–depth and thorough research and legislation.
The subject of the study the cost of geological objects, investigated for the needs of defining the concepts of fiscal geology. The purpose of writing the article is to develop some theoretical concepts, in particular, fiscal subsoil resource products, fiscal geology, according to which it is treated as due to resource science. Methodology of carrying out work is a method of abstract–logical analysis (in determining the system of concepts of fiscal geology, in particular, fiscal subsoil–resource product); monographic analysis (when using a resource approach), comparison and generalization (when forming conclusions and proposals). The results of the work are substantiated by a number of theoretical concepts of fiscal geology. Under concept of fiscal subsoil resource product is to be understood as the value of a geological object, by which the payments to the budget for extracted minerals or for economic use of underground space are calculated. The threefoldness of the meaning of the term "fiscal subsoil resource product" is substantiated: by origin, natural, discovered and measured in the course of geological exploration of the subsoil (owned by the people); with removal from the bowels and inclusion in economic turnover is a commodity (there is a process of commodity–money exchange, change of owner), for industrial use – raw materials (used by the owner, purchased as a commodity). The following regulations should be distinguished in the subsoil use fiscaling (in rates of payments, coefficients to them, provision of privileges, etc.): extraction and economic use of minerals from the bowels of their own territories; application of innovative technologies, measures for labor rationalization for extraction and economic use; extraction of minerals from the bowels in difficult conditions, from deep depths, exhausted, man– made deposits, etc.; extraction of minerals from international fields, by government projects, programs or the owner of subsoil use, off–balance sheet reserves. For problems affecting the indicators ...
