SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
https://doi.org/10.26425/1816-4277-2020-11-141-147
Abstract
Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the legality of their application. The article considers this issue and identifies methods and approaches for the practical implementation of the tax mechanism for regulating environmental processes in the Russian Federation. Based on a comparative analysis of various scientific sources, the authors offer their own vision of the fundamental requirements for environmental taxation and provide their justification. The results of the research can be used in building the state’s tax policy from the position of environmental regulation and formation of the conceptual foundations of this mechanism for regulating environmental processes.
About the Authors
L. S. Samodelko
State University of Management
Russian Federation
Russian Federation
Senior lecturer
Moscow
M. V. Karp
State University of Management
Russian Federation
Russian Federation
Doctor of Economic Sciences
Moscow
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For citations:
Samodelko L.S., Karp M.V. SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION. Vestnik Universiteta. 2020;(11):141-147. (In Russ.) https://doi.org/10.26425/1816-4277-2020-11-141-147
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