Environmental taxes and charges

The problem of environmental pollution and the negative impact of industrial enterprises on the environmental situation in the country and the world is not new. In most of the developed and developing countries of the world, taxes are one of the main instruments of effective environmental policy. In Russia, the preconditions have been created for the formation of a unified system for collecting environmental payments. The currently existing resource payments, environmental fees and payments for negative impact on the environment do not fully meet the needs of the state in ensuring the prevention and elimination of the consequences of negative human impact on the environment in the process of economic activity. The main differences of the environmental tax planned to be introduced, a review of expert opinions, and possible positive and negative consequences of its introduction are considered.