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首页> 外文期刊>Kentucky journal of equine, agriculture, and natural resources law >Taxation of Unmined Coal in Kentucky
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Taxation of Unmined Coal in Kentucky

机译：肯塔基州未开采煤炭的税收

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摘要

Coal is crucial to Kentucky's economic stability and is a needed source of revenue for the state government. In order for the policy objectives underlying the taxation of coal to be effective, the interested parties must understand the mechanism behind the taxes. The taxation of unmined coal is a necessary part of this taxation regime; however, the mechanism behind the valuation process remains hidden from public debate and disclosure. Promulgation of governing regulations would provide needed public disclosure of the current valuation approach and could contribute needed dialogue concerning Kentucky's economic landscape going forward.
机译：煤炭对肯塔基州的经济稳定至关重要，是州政府必需的收入来源。为了使煤炭税收所基于的政策目标有效，有关方面必须了解税收背后的机制。未开采煤炭的税收是该税收制度的必要组成部分；然而，估值过程背后的机制仍然没有公开辩论和披露。法规的颁布将为当前的估值方法提供必要的公开披露，并有助于就肯塔基州未来的经济前景进行必要的对话。

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