Subject. The set of tax instruments used in foreign practice to stimulate resource conservation and environmental protection, as well as the possibilities for their adaptation to Russian conditions. Objectives. To develop and substantiate proposals for implementing the most effective foreign fiscal instruments that stimulate resource conservation and reduce the negative impact on the environment into the Russian tax system. Methods. Theoretical analysis of scientific works by Russian and foreign authors was used, along with data systematization. Results. Specific measures are proposed to adapt foreign tax mechanisms: introducing a differentiated rate of the Mineral Extraction Tax (MET) for oil, depending on the level of associated gas utilization, coupled with enhanced investment tax benefits for income and property taxes; expanding the emissions quota system with the allocation of free quotas based on established rather than actual indicators; transforming the transport tax by incorporating it into the fuel price, taking into account the vehicle’s environmental class. Conclusions and Relevance. The phased implementation of the proposed measures, which combine incentives for modernization and protection of vulnerable industries, will help improve resource efficiency, enhance the environmental situation, redistribute the financial burden from the state to businesses, and maintain tax revenues in the domestic budget. The results can be used in shaping state tax policy.
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