Ways to improve environmental taxation in Russia

• Published in: E3S web of conferences 2021-01, Vol.244, p.10032
• Main Author: Semenova, Galina
• Format: Article
• Language: English
• Subjects: Air pollution; Environmental impact; Environmental tax; Exploitation; Garbage collection; Natural resources; Pollutants; Pollution levels; Taxation; Taxes
• ISSN: 2267-1242; 2555-0403; 2267-1242
• DOI: 10.1051/e3sconf/202124410032

Negative Environmental Impact (NEI) is one of the measures of state control over the level of environmental pollution. The established fee must be paid by all organizations, enterprises and institutions whose activities are associated with a negative impact on nature. Assessing the potential of the tax system that exists today, we have to state that the maximum possible level of the share of revenues from the exploitation of natural resources provided by the tax system as a whole (including direct and indirect taxes) cannot exceed 20%. As for direct taxes on the exploitation of natural resources, they are calculated only by a few percent. The need for reforms in the Russian tax system is obvious. The subject of the study is the types of negative environmental impact. The purpose of the study is to identify ways to improve environmental taxation. Methodology . To study the topic, the rates for emissions of pollutants into the air and into water bodies, and for the disposal of production and consumption wastes according to their hazard class were considered. Results - greening of tax policy is needed, and some of its areas that will completely change the system of waste collection and disposal in Russia are highlighted.