Добыча минералов в космосе: актуальные вопросы экономико-правовой экспансии

Экономика. Налоги. Право. 2020. № 4. С. 140–147.

Хаванова И. А.

In the framework of declared by the Ministry of Education of Russia competition for grants for creation and development, within the national project “Science”, research centers of the world level it is important to develop scientific and technical direction “Intelligent transportation and telecommunication systems, study and effective exploitation of the Geosphere of the Earth and the Universe (space and air spaces of the World ocean, Arctic and Antarctic)”, that is, taking into account the analysis of trends in adoption of laws aimed at granting citizens (residents) of a number of states the right to extract resources in outer space, as a result of which the international legal ban on the appropriation of outer space is actually overcome. The subject of the research is the legal regulation of economic activity concerning development of the space economy, in particular, the future extraction and use of its resources. The purpose of the work is to analyze the processes of economic and legal expansion in the field of mineral extraction in space based on legislative initiatives of a number of countries, to develop proposals for ensuring national interests in the field of promising areas of space economy. It is concluded that when taking measures aimed at the development of the space economy, it is necessary to take into account the specifics of commercial space activities, in which the activities of a private entity cannot be separated from the relevant state. Unlike other types of commercial space activities, such as using satellites, resource extraction is not possible without the location of the subject on the surface of a celestial body. The territory defines the physical boundaries of sovereign power (the spatial limits of the exercise of sovereignty), which necessitates an international legal solution. The article reveals the specifics of tax incentives for activities in space, as well as the importance of ensuring that the positive long-term effect of providing benefits is not lost for the state as a result of artificial transfer of income to “space Offshores”.

Keywords: налогообложение, космос, space, taxation, Outer Space Law, space resources, space economy, commercial space activities, space resource extraction, ресурсы космоса, экономика космоса, коммерческая космическая деятельность, космическое право, добыча ресурсов космоса