Theoretical and methodological aspects regarding the evaluation of a super-resource product

The subject of the study is the value of geological objects investigated for the needs of defining a number of concepts related to economic and fiscal geology. The purpose of this article is to substantiate the nature of resource-resource fiscalization of subsoil use and methods of estimated calculation of its indicators. Methodology of work – the method of monographic analysis (in determining the cost-resource approach); method of abstract-logical analysis (in defining the system of concepts of economic and fiscal geology); method of generalization (when forming conclusions and suggestions). Methodology of work – method of abstract-logical analysis (in defining the system of concepts of fiscal geology, in particular, fiscal subsoil-resource product); monographic analysis (when using the resource-cost approach), volumetric- geochemical method (to quantify the estimated and prospective resources by the results of geochemical studies); comparison and generalization (when forming conclusions and proposals). Results of work. According to the results of the conducted researches of the essence, content, processes of subsoil use and methods of determining its cost indicators, according to literature sources and official documents, certain fiscal concepts of fiscal geology are substantiated. The essence of resource-based fiscalisation in subsoil use is defined as the conduct of certain studies of subsoil objects, the allocation of subsoil products, the determination of their resource indicators, and the establishment using official and non-official methods of value of these objects.The value-for-money approach to the evaluation of the subsoil resource product (required) is substantiated. This approach first distinguishes the explorable geological object, further distinguishes it from subsoil resources, then provides these products with specific methods of value estimation. These estimates determine the expected sale price of the property, the cost of renting the property, permanent ownership, permanent use, etc., as well as payments to the state treasury. Conclusions and suggestions. Cost and resource fiscalisation is interpreted as the determination of the fiscal value of subsoil resources products, on the basis of which the fiscal payments are calculated. The methodologies for calculating the cost of mining are necessary with certain additions and practical calculations combined into a recommendation document, discuss it, check it in practice, make certain adjustments and officially approve it for use in determining the fiscal value. Keywords: subsoil, minerals, resources, costs, expenses, extraction, payment.