International Accounting

Atmospheric emission tax: International experience

Vol. 21, Iss. 6, JUNE 2018

Received: 21 February 2018

Received in revised form: 3 April 2018

Accepted: 23 April 2018

Available online: 15 June 2018

Subject Heading: Tax and taxation

JEL Classification: E62, F64, F65, H23, N5

Pages: 670–682

Troyanskaya M.A. Orenburg State University, Orenburg, Russian Federation

Tyurina Yu.G. Orenburg State University, Orenburg, Russian Federation

Subject This article explores the world practice of using economic instruments to stimulate environmental activities, in particular taxes on emissions to atmospheric air.
Objectives The article aims to study foreign experience in taxation of emission into atmospheric air.
Methods For the study, we used the scientific methods of analysis and comparison.
Results The article presents an overview of economic instruments of State regulation of adverse effects on atmospheric air, which are recognized as the most effective measures and are applied in practice in most states. Also, the article groups the types of taxes for emissions into atmospheric air practiced in various countries and shows the mechanism of their payment.
Conclusions World experience shows a wide range of environmental taxes. Various countries use tools that encourage the payer to be environment friendly. The mechanism of influence on taxpayers differs between the countries. The choice of this or that instrument is the exclusive prerogative of each particular State. The main thing is to ensure the international obligations adopted by the State to reduce the harmful effects on the atmosphere that serve as inhibitors of negative processes in the environment.

Keywords: tax instruments, environmental tax, green tax, payment, environmental pollution, air emission


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