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ИД «Финансы и кредит»






Finance and Credit

Ecologization of the Russian tax system: Shifting the tax burden from labor to ecology

Vol. 27, Iss. 6, JUNE 2021

Received: 1 April 2021

Received in revised form: 15 April 2021

Accepted: 29 April 2021

Available online: 29 June 2021

Subject Heading: FISCAL SYSTEM

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

Pages: 1292–1311


Nadezhda A. ZATSARNAYA Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation


Subject. The article considers the tax burden shifting from mobile factors of production (labor) to environmental indicators.
Objectives. The study aims to create a model for transferring the tax burden from labor to resources by reducing the rates of some taxes, and increasing others.
Methods. The paper explores a variety of sources of information, the analysis and synthesis of information, logical formalization, and math modeling.
Results. I analyze the interpretation of the greening or ecologization category and provide my own definition, consider various approaches to the implementation of this category presented earlier by scientists, who dealt with this issue, outline advantages and problems of applying the theory of greening the tax system in practice, create a model of transferring the tax burden from labor to resources, describe possibilities of its application, its strengths and weaknesses.
Conclusions. The idea of greening the tax system that rests on the redistribution of tax burden between the means of production is the most popular. Based on this idea, it should be borne in mind that environmental taxes should serve as a tool for ensuring sustainable environmental and economic development of a country, which can be achieved, if environmental taxes meet not only formal criteria, performing the function of pumping up the budget, but also perform other functions (preventive, compensatory, stimulating, etc.). Nevertheless, even if all the conditions are met, the real consequences of tax burden shift may differ from targets.

Keywords: green tax reform, environmental tax, eco-balance in taxes, greening the tax system, double dividend


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