The mechanism of transition to rent-oriented taxation of fisheries
It is known that welfare of economy depends on compliance of taxation system with problems of the branch development. Some methods are more acceptable than others. The author supposes that only normative prices and normative expenses allow to fix rental income in nature management with most accuracy and are the most effective method of struggle against shadow turnover. Some states use normative prices for acquisition of over-income. The capital and profit, when determining normative prices, are calculated by use of special principles, similar to being used in planned economy. Normative prices are calculated with use of normative expenses, including running costs and capital expenses for catching and transportation, and all taxes except rental payments. The main advantage of the system of rental relations in fisheries is diminishing the number of taxes - ideally, their number will be reduced to the rental payment for bioresources only. Such form of taxation would be more convenient for fishermen.