The article is devoted to forming of system of payments for use by bowels of the earth to obtain minerals in Ukraine in historical aspect. There are considered and analyzed the changes which had taken place in system of payments for production for use by bowels of the earth to obtain minerals in methodological aspect. The comparison of working system of payments for which is based for use by bowels of the earth an establishment of the interest rates of a payment from cost of the extracted minerals with previous, which was based on normative payments, which were established for unit of the extracted or extinguished stocks of minerals was carried out. It is shown, that the working system of payments for use by bowels of the earth to obtain minerals as well as previous is unsuitable and carries extremely fiscal character. The concrete offers concerning reforming existing system of payments for use by bowels of the earth to obtain of minerals are given. In the article the necessity of creation of institute of the civil property on natural resources for Ukraine is proved. There are opened essence and mechanism of functioning of the civil property on natural resources, including the mineral.
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