- ñïåöèàëüíûé íàëîã, âçèìàåìûé ãîñóäàðñòâîì ñ ãîðíîïðîìûøëåííèêîâ, âåäóùèõ ðàçðàáîòêó íåäð. Ââåäåíèå Ã.ï. ñâÿçàíî ñ ñóùåñòâîâàíèåì ãîðíîé ðåãàëèè.