+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
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


  1. Birmamitova A.A., Gubachikov B.A., Dikinov A.Kh. [Environmentally sustainable economic development: Subject-essential content, evolution of criteria, areas of research]. Vestnik ekspertnogo soveta, 2017, no. 1, pp. 92–99. URL: Link (In Russ.)
  2. Mantaeva E.I., Bataeva B.S., Goldenova V.S., Avadaeva I.V. [Some aspects of transition to the sustainable development of economic systems in meso- and macro-levels]. Vestnik AGTU. Seriya: Ekonomika = Vestnik of Astrakhan State Technical University. Series: Economics, 2018, no. 1, pp. 7–17. URL: Link (In Russ.)
  3. Mantaeva E.I., Goldenova V.S., Slobodchikova I.V. [Ecological component of economic development: Evolution of views on the problem]. Vestnik VolGU. Seriya 3: Ekonomika. Ekologiya = Journal of Volgograd State University. Economics. Ecology, 2018, no. 3, pp. 34–41. URL: Link (In Russ.)
  4. Plaksunova T.A., Safronov O.M., Chernyavskaya Yu.N. [Institutional preconditions of socio-ecological-economic regulation of environmental management activities]. Vestnik Voronezhskogo gosudasrtvennogo universiteta inzhenernykh tekhnologii = Proceedings of Voronezh State University of Engineering Technologies, 2017, vol. 79, no. 4, pp. 385–392. URL: Link (In Russ.)
  5. Tagaeva T.O., Gil'mundinov V.M., Kazantseva L.K. [Economic methods of the environment quality regulation in Russia]. Mir novoi ekonomiki = The World of New Economy, 2015, no. 4, pp. 8–61. URL: Link (In Russ.)
  6. Golubev V.V., Golubev K.V., Shishkov Yu.I., Ershov A.K. Sposob ekologizatsii tekhnologii agropromyshlennogo kompleksa [Agroindustrial complex technologies environmentalization method]. Patent RF, no. RU 2680682 C1, 2019. (In Russ.)
  7. Gurova S.Yu. [Ecologization Tax System]. Vestnik Rossiiskogo universiteta kooperatsii = Vestnik of Russian University of Cooperation, 2013, no. 1, pp. 26–29. URL: Link (In Russ.)
  8. Gur'eva M.A. [Greening the Economy: International Experience]. Armiya i obshchestvo, 2012, no. 4, pp. 114–120. URL: Link (In Russ.)
  9. Suyazova E.V. [Tax instruments for regulating foreign trade]. Nauchnye issledovaniya = Scientific Research, 2017, no. 5, pp. 42–44. URL: Link (In Russ.)
  10. Karyan A. [Ecologization of the tax system of Armenia: The purpose and issues]. 21-i vek = 21st Century, 2016, no. 2, pp. 99–119. URL: Link (In Russ.)
  11. Mochalova L.A., Grinenko D.A. [Issues and directions for ecologization of tax system in Russia]. Diskussiya = Discussion, 2018, no. 6, pp. 70–76. URL: Link (In Russ.)
  12. Trusova N.S. [Impact of tax policy on the economy of regions]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2017, vol. 15, iss. 6, pp. 1100–1111. (In Russ.) URL: Link
  13. Kozel'skii V.N. [Tax instruments of regional innovative development]. Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta = Bulletin of Saratov State Social and Economic University, 2012, no. 4, pp. 123–126. URL: Link (In Russ.)
  14. Marshavina L.Ya., Knyazeva A.V. [Taxes as an insentive factor of innovation development]. Vestnik Rossiiskogo ekonomicheskogo universiteta imeni G.V. Plekhanova = Bulletin of Plekhanov Russian University of Economics, 2014, no. 10, pp. 53–64. URL: Link (In Russ.)
  15. Belyakova E.I., Modenov A.K. [Tax incentives as a tool for tax policy implementation]. Peterburgskii ekonomicheskii zhurnal = Saint-Petersburg Economic Journal, 2019, no. 2, pp. 134–143. URL: Link (In Russ.)
  16. Dmitrieva A.S. [Tax revenues to the budgets of the Russian Federation 2017–2019: Changes and future prospects]. Ekonomika i biznes: teoriya i praktika = Economy and Business: Theory and Practice, 2019, no. 12-1, pp. 141–148. URL: Link (In Russ.)
  17. Magomadova Kh.A. [Ecological and economic foundations of rational market nature management of our time]. Inzhenernyi vestnik Dona = Engineering Journal of Don, 2012, no. 1, pp. 278–281. URL: Link (In Russ.)

View all articles of issue


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

Journal current issue

Vol. 28, Iss. 6
June 2022