Taxation in the system of natural resource management and its influence on the economic development of northern territories
Автор: Lazhentsev Vitalii N., Chuzhmarova Svetlana I., Chuzhmarov Andrei I.
Журнал: Economic and Social Changes: Facts, Trends, Forecast @volnc-esc-en
Рубрика: Environmental economics
Статья в выпуске: 6 (60) т.11, 2018 года.
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The paper considers types of taxes on and payments for the use of natural resources and shows their volume and dynamics in Northern regions of Russia. We highlight tax policy in the system of natural resource management from the point of view of coordinating private and public interests and observing social and territorial justice. The goal of the paper is to present the findings of a research on the theory and practice of taxation in the system of environmental management and its impact on economic development in the Northern territories. The objectives are as follows: to determine the types of tax exemptions for the use of non-renewable natural resources, to reveal current problems in fiscal relations, to establish general principles of taxation of environmental management and to assess its effectiveness. Scientific novelty of our study consists in the fact that we assess imbalances in the system of economic federalism in terms of taxation and the excessive gap between the places of production and consumption of natural resource revenues...
Types of taxes and payments, use of natural resources, taxation in the world and Russia, northern regions, performance assessment, volume, dynamics and structure of taxes, fiscal relations
Короткий адрес: https://sciup.org/147224105
IDR: 147224105 | DOI: 10.15838/esc.2018.6.60.7
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