Constitutional law problems of the legal regulation of the procedure for levying environmental payments

Introduction: the article is devoted to the problems related to the constitutional law regulation of the procedure for levying payments for environmental pollution. For this purpose, the author studies the problems associated with the imperfection of the legal regulation of the procedure for levying “environmental payments” in Russia. By applying the scientific methods, primarily the method of system analysis of judicial and regulatory legal acts, the author comes to the necessity of improving the legal regulation in the sphere of levying payments for the negative impact on the environment. Results: the author highlights a number of contentious issues in determining the procedure of levying environmental payments. Conclusions: according to the author, the introduction of “environmental payment” fixed by Federal Law will allow raising the constitutional level of its statutory regulation, obtaining additional funds for the implementation of the state policy in the field of environmental protection.