Monografiya soderzhit analiz terminologicheskikh aspektov, kharakterizuyushchikh ponyatiya vtorichnye resursy. Avtor udelyaet vnimanie ponyatiynomu apparatu, primenyaemomu v Rossiyskoy Federatsii dlya tseley nalogooblozheniya, a takzhe rassmatrivayut vozmozhnye varianty sovershenstvovaniya nalogovogo zakonodatel"stva na segodnyashnem etape stanovleniya nalogovykh pravootnosheniy v Rossii. Posobie prednaznacheno dlya studentov spetsial"nosti 08.00.10, a takzhe nauchnykh rabotnikov i spetsialistov organizatsiy mineral"no-syr"evogo kompleksa.