Optimization directions for tax and budget legislation of the Russian Federation in the context of achievement of sustainable development goals

The article analyzes the current tax and budget legislation of the Russian Federation regarding taxes and fees paid byeconomic agents in connection with the natural economic activities, in the context of achievement of sustainable development goals established by the strategic planning documents of the Russian Federation. The shortcomings of the current fiscal mechanism were identified. They are in particular as follows: lack of financial resources at the regional and local levels to the elimination of environmental damage accumulated as a result of environmental activities of economic entities at the micro- and mesoeconomic levels; long term, as well as the complicated character of administrative procedures related to the analysis of applications from local governments and state authorities of the constituent entities of the Russian Federation for the allocation of funds from the federal budget for the implementation of environmental projects and programs. The author’s suggestions for mechanism improvement of the distribution of environmental taxes and fees between the levels of the budgetarysystem of the Russian Federation, tax legislation improvement of the Russian Federation, taking into account the requirements of sustainable development are substantiated. The forecasted social, environmental and economic effect is as follows. A toolkit is being developed to encourage nature users for the practical implementation of innovative resource-saving technical and technological solutions in environmental management practice that can reduce the anthropogenic impact on ecosystems. Federal entities of the Russian Federation, municipalities receive additional financial resources that allow them to implement environmental projects and programs at their own expense. The managerial burden on the federal administrative apparatus is reduced. The quality of life of citizens is obviously improved. The results of the study can find practical application in government authorities of the Russian Federation, federal entities of the Russian Federation, local governments in the development of the main directions of tax and budget policy, environmental projects and programs.