The article deals with the evolution of resource taxation focusing on standard and resource rent taxes. The issues of resource rent evaluation and its distribution between the state and private investors by means of fiscal design are presented. The two stages in mineral taxation development subdivided into shorter periods as well as the determinants of trends, variations in fiscal regimes and instruments between countries are considered. The impact of significant global factors on the evolution of resource taxation is discussed, namely, the balance of power shifts between resource–rich countries and international companies; the state role evolving as an economic regulator through fiscal regime; resource price dynamics; Government support to the mineral resource sector through fiscal incentives.