SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION

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 con...

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Autores principales:	L. S. Samodelko, M. V. Karp
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	environmental policy environmental taxation environmental taxes functions of taxation greening of taxation principles of taxation socio-economic development tax policy tax regulation tax system Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/ee38307c45ba46408f7b57b5c68a966d
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id	oai:doaj.org-article:ee38307c45ba46408f7b57b5c68a966d
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spelling	oai:doaj.org-article:ee38307c45ba46408f7b57b5c68a966d2021-12-03T07:43:34ZSIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION1816-42772686-841510.26425/1816-4277-2020-11-141-147https://doaj.org/article/ee38307c45ba46408f7b57b5c68a966d2020-12-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2525https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Greening 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.L. S. SamodelkoM. V. KarpPublishing House of the State University of Managementarticleenvironmental policyenvironmental taxationenvironmental taxesfunctions of taxationgreening of taxationprinciples of taxationsocio-economic developmenttax policytax regulationtax systemSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 11, Pp 141-147 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	environmental policy environmental taxation environmental taxes functions of taxation greening of taxation principles of taxation socio-economic development tax policy tax regulation tax system Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	environmental policy environmental taxation environmental taxes functions of taxation greening of taxation principles of taxation socio-economic development tax policy tax regulation tax system Sociology (General) HM401-1281 Economics as a science HB71-74 L. S. Samodelko M. V. Karp SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
description	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.
format	article
author	L. S. Samodelko M. V. Karp
author_facet	L. S. Samodelko M. V. Karp
author_sort	L. S. Samodelko
title	SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
title_short	SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
title_full	SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
title_fullStr	SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
title_full_unstemmed	SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION
title_sort	significance and principles of environmental taxation
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/ee38307c45ba46408f7b57b5c68a966d
work_keys_str_mv	AT lssamodelko significanceandprinciplesofenvironmentaltaxation AT mvkarp significanceandprinciplesofenvironmentaltaxation
_version_	1718373483127242752

SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION

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