Principles of ecological taxation and their implementation in Russian regions
Автор: Palkina Darya S.
Журнал: Проблемы развития территории @pdt-vscc-ac
Рубрика: Территориальные финансы
Статья в выпуске: 3 т.27, 2023 года.
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Economic entities in modern conditions have to undergo constant change, which cannot but affect the economic, social and environmental development of the territories of their presence. In this regard, strategic documents have been developed to support both businesses and territories (UN Sustainable Development Goals, ESG agenda, etc.). One of their tasks is to ensure environmental safety. This is facilitated by the use of effective fi nancial instruments that perform not only a fiscal, but also a stimulating function. Stimulation should be aimed mainly at the implementation of low-carbon technologies, modernization of equipment, rational use of resources, development of ecobehavior at enterprises, etc. The global trend is the implementation of such an economic regulatory mechanism as ecological taxation. Its system in Russia has not yet been built, so the study of the principles of ecological taxation, their generalization and implementation in practice become relevant, which became the purpose of our study. The principles of ecological taxation developed by foreign organizations and domestic scientists are analyzed. The current level of implementation of these principles in enterprises in Russian regions was assessed. The study concluded that the largest enterprises of non-ferrous metallurgy, PJSC “NorNickel” and PJSC “Rusal”, and their locations are already implementing the basic principles of environmental taxation. It should be taken into account that in Russia there are certain taxes that are related to environmental ones. During the work, we used methods of system analysis, tabular and graphical data visualization, statistical methods of raw data processing.
Environmental taxation, principles, non-ferrous metallurgy, ecology, region, socio-economic development, tax system
Короткий адрес: https://sciup.org/147240801
IDR: 147240801 | DOI: 10.15838/ptd.2023.3.125.4