+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Finance and Credit
 

Ecological taxation in the world theory and Russian practice: Theoretical aspects

Vol. 26, Iss. 5, MAY 2020

Received: 15 April 2020

Received in revised form: 29 April 2020

Accepted: 13 May 2020

Available online: 28 May 2020

Subject Heading: FISCAL SYSTEM

JEL Classification: E62, H22, H23, H71, Q57

Pages: 1135–1150

https://doi.org/10.24891/fc.26.5.1135

Zatsarnaya N.A. Educational and Scientific Center "Finance", Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation
Zatsarnaya.NA@rea.ru

https://orcid.org/0000-0002-8235-7956

Subject. This article discusses the theoretical aspects of definition and identification of the Ecological Taxation category.
Objectives. The article aims to clarify the Ecological Taxation term, classify ecological taxes according to the features identified in the formulation of the definition and analyze the tax system of Russia.
Methods. For the study, I used the methods of analysis and synthesis, and classification.
Results. The article refers to the problems of interpreting the Ecological Taxation term and gives its original definition, on the basis of which it is proposed to classify taxes according to different criteria. The article also describes the principles of ecological taxation, analyzes the Russian tax system, and defines taxes that can be recognized as ecological in accordance with the original definition.
Conclusions. There is no definition of an ecological tax in the Russian law. At the same time, there are common attributes for the Russian and foreign theories, under which taxes can be called ecological. The tax cannot be considered ecological if the proceeds from it are spent on causing even greater harm to the environment.

Keywords: ecotax, tax assessment, tax classification, environment tax, Russian tax system

References:

  1. Gromov V.V., Malinina T.A. Perspektivy ekologizatsii nalogovoi sistemy Rossiiskoi Federatsii [Prospects for greening the tax system of the Russian Federation]. Moscow Delo Publ., 2015, 84 p.
  2. Kireenko A.P., Baturina O.V., Golovan' S.A. [The use of tax benefits in environmental regulations: foreign experience and prospects for Russia]. Izvestiya Irkutskoi gosudarstvennoi ekonomicheskoi akademii = Proceedings of Irkutsk State Academy of Economics, 2014, no. 1, pp. 25–34. (In Russ.) URL: Link
  3. Solnyshkova Yu.N. [Development of environmental taxation in the Russian Federation]. Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta = Bulletin of Saratov State Socio-Economic University, 2017, no. 2, pp. 87–89. URL: Link (In Russ.)
  4. Golubtsova E.V. [Role of taxes in environmental development of Russia]. Rossiiskoe predprinimatel'stvo = Russian Journal of Entrepreneurship, 2012, no. 21, pp. 184–190. URL: Link (In Russ.)
  5. Zatsarnaya N.A. [Theoretical aspects of the definition of the concept 'Ecological Safety']. Vestnik Rossiiskogo ekonomicheskogo universiteta im. G.V. Plekhanova. Vstuplenie. Put' v nauku = Vestnik of Plekhanov Russian University of Economics. Introduction. The Road to Science, 2019, no. 2, pp. 26–32. (In Russ.)
  6. Ermakova E.A., Tyupakova N.N. [A comprehensive classification of environmental taxes]. Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta = Bulletin of Saratov State Socio-Economic University, 2018, no. 2, pp. 122–130. URL: Link (In Russ.)
  7. Astanin D.M. [The fifth level of organization nature of protection systems: International law. The evolution of institutions global environmental policy]. Uchenye zapiski Krymskogo federal'nogo universiteta imeni V.I. Vernadskogo. Filosofiya. Politologiya. Kul'turologiya, 2018, vol. 4, no. 3, pp. 47–56. URL: Link (In Russ.)
  8. Makarova I.A. [The functions and principles of environmental tax]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Bulletin of Tomsk State University. Economy, 2016, no. 3, pp. 147–158. URL: Link (In Russ.)
  9. Sysoeva E.F., Mel'nik E.N. [An integrated approach to assessing the effectiveness of tax policy in the regions]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2012, vol. 5, iss. 25, pp. 2–14. URL: Link (In Russ.)
  10. Chernyavskaya N.V., Kleiman A.V. [Environmental taxes in foreign countries: application matters]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, vol. 18, iss. 30, pp. 42–51. URL: Link (In Russ.)
  11. Titova A.O. [Analysis of environmental taxation of the Russian Federation]. Izvestiya Saratovskogo universiteta. Novaya seriya. Seriya: Ekonomika. Upravlenie. Pravo = Izv. Saratov Univ. (N.S.), Ser. Economics. Management. Law, 2017, vol. 17, no. 2, pp. 185–191. URL: Link (In Russ.)
  12. Bloshenko T.A. [A methodology of taxation of mining]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2012, vol. 15, iss. 36, pp. 33–40. URL: Link (In Russ.)
  13. Mishchan Yu.A., Shapovalova I.M. [Tax management in the field of environmental management]. Finansy i uchetnaya politika = Finance and Accounting Policy, 2017, no. 1, pp. 10–15. URL: Link (In Russ.)
  14. Pavlova I.N., Osina D.O. [Theoretical and methodological aspects of taxation of hydrocarbon mining]. Problemy sovremennoi ekonomiki = Problems of Modern Economy, 2018, no. 4, pp. 166–168. URL: Link (In Russ.)
  15. Privalov N.G., Privalova S.G. [Problems of calculating the tax on mineral extraction in the oil and gas complex]. Zapiski Gornogo instituta = Journal of Mining Institute, 2017, vol. 224, pp. 255–262. URL: Link (In Russ.)
  16. Troyanskaya M.A., Tyurina Yu.G. [Historical aspects of taxation of extreme mineral resources]. Azimut nauchnykh issledovanii: ekonomika i upravlenie = Azimuth of Scientific Research: Economics and Administration, 2018, vol. 7, no. 2, pp. 330–334. URL: Link (In Russ.)
  17. Shteinberg R.K. [Features of optimization of tax payments in the implementation of oil production under the production sharing agreement]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2012, no. 2, pp. 25–32. URL: Link (In Russ.)
  18. Troyanskaya M.A., Tyurina Yu.G. [Atmospheric emission tax: International experience]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2018, vol. 21, no. 6, pp. 670–682. (In Russ.) URL: Link

View all articles of issue

 

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 3
March 2024

Archive