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Rabota posvyashhena opredeleniju urovnya razvitiya sfery nedropol'zovaniya v Rossii. Rassmatrivajutsya osnovnye jetapy stanovleniya zakonodatel'noj bazy, regulirujushhej sferu nedropol'zovaniya, gosudarstvennoe regulirovanie otnoshenij, voznikajushhih v dannoj sfere. Vyyavleny osnovnye pravovye problemy v sfere nedropol'zovaniya Rossii. Proveden analiz sovremennogo sostoyaniya neftegazovoj otrasli kak glavnogo istochnika popolneniya gosudarstvennogo bjudzheta RF, opredeleny perspektivy ee razvitiya i vvedeniya novoj sistemy nalogooblozheniya v nedropol'zovanii.