Procurement of hunting resources in the system of fiscal relations (case study of the northern regions of Russia)

Scientific interest in the topic of hunting and game husbandry is due to the fact that the problems of rational nature management are coming to the fore - it concerns not only land relations, development of minerals and exploitation of forests, but also procurement of hunting resources combined with the protection of wildlife. The latter most clearly shows the problems of greening the modern economic activity and the traditional Northern economy associated with the use of the “gifts of nature”. The paper highlights methodological principles of economic evaluation of wildlife and the analysis of Northern (domestic and foreign) experience of their taxation; we propose a scheme for transition from the disparate approaches to the taxation of this activity (resource, permission, compensation, etc.) to an integrated environmental-economic approach. In addition to the existing norms, this approach includes imposing excise duties on the production of weapons, ammunition and equipment; establishing a targeted environmental fee on the use of subsoil; imposing fines for unlimited or excessive withdrawal of wildlife objects; establishing funds for the protection of wild animals and birds in the system of local budgets. A new approach harmonizes the interests of the state (RF subjects and local government bodies), local population of the Northern territories, nature users (including hunters), subsoil users, and manufacturers of weapons and equipment. We determine the source of formation of tax revenues of local budgets; this measure makes it possible to finance environmental protection measures, reproduction of wild animals and birds, creation of infrastructure in remote Northern territories. The paper proves the necessity of introducing innovative methods for state monitoring of wildlife and correct distribution of functions of federal, regional and local authorities in its reproduction.