On the transformation of fees for negative environmental impact into an environmental tax

The article examines the current mechanism in the Russian Federation for calculating and collecting fees for negative impacts on the environment. The author has identified its shortcomings and examined the practice of using economic mechanisms for regulating environmental externalities. Proposals are given to change the environmental tax when calculating fees for negative impacts on the environment to create mechanisms for sustainable growth of economic activity of enterprises in various industries, to increase the efficiency of regulation of environmental management relations to ensure the economic security of the country.