Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation
Environmental taxation is an instrument of the state’s tax policy, remaining today one of the vectors of socio-economic development. However, the structural understanding of this mechanism in tax theory has not yet been formed. In this connection, the purpose of this work is to identify, on the basi...
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Publishing House of the State University of Management
2023-05-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/4398 |
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| author | L. S. Samodelko |
| author_facet | L. S. Samodelko |
| author_sort | L. S. Samodelko |
| collection | DOAJ |
| description | Environmental taxation is an instrument of the state’s tax policy, remaining today one of the vectors of socio-economic development. However, the structural understanding of this mechanism in tax theory has not yet been formed. In this connection, the purpose of this work is to identify, on the basis of the current tax legislation of the Russian Federation, tax tools involved in the regulation of environmental processes. To solve one of the main tasks, namely, to form the theoretical foundations of the algorithm for monitoring and evaluating empirical data within the framework of the state’s tax policy, it is necessary to analyze scientific publications and synthesize knowledge of Russian and foreign practices in the field of environmental taxation. The next task is to formulate conclusions on the further greening of the tax legislation of the Russian Federation. As a result of the conducted research, the author’s approach to the typologization of taxes and fees within the framework of Russian tax legislation is proposed from the position of using the ecological element of fiscal instruments. In the article the ecological element is understood as the socio-economic essence of a particular tax or fee, as well as the presence of an element or a tax mechanism of interaction of an ecological orientation in the payment structure. As a result, it was the elementary analysis of payments that made it possible to identify the range of hypothetically acceptable tax regulators. |
| format | Article |
| id | doaj-art-d25b0ff4a1ef41a099746fa7f6b58dd4 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-05-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-d25b0ff4a1ef41a099746fa7f6b58dd42025-02-04T08:28:16ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-05-010313514310.26425/1816-4277-2023-3-135-1432740Classification of taxes and fees as a method of systematization of environmental taxation in the russian federationL. S. Samodelko0State University of ManagementEnvironmental taxation is an instrument of the state’s tax policy, remaining today one of the vectors of socio-economic development. However, the structural understanding of this mechanism in tax theory has not yet been formed. In this connection, the purpose of this work is to identify, on the basis of the current tax legislation of the Russian Federation, tax tools involved in the regulation of environmental processes. To solve one of the main tasks, namely, to form the theoretical foundations of the algorithm for monitoring and evaluating empirical data within the framework of the state’s tax policy, it is necessary to analyze scientific publications and synthesize knowledge of Russian and foreign practices in the field of environmental taxation. The next task is to formulate conclusions on the further greening of the tax legislation of the Russian Federation. As a result of the conducted research, the author’s approach to the typologization of taxes and fees within the framework of Russian tax legislation is proposed from the position of using the ecological element of fiscal instruments. In the article the ecological element is understood as the socio-economic essence of a particular tax or fee, as well as the presence of an element or a tax mechanism of interaction of an ecological orientation in the payment structure. As a result, it was the elementary analysis of payments that made it possible to identify the range of hypothetically acceptable tax regulators.https://vestnik.guu.ru/jour/article/view/4398taxtax legislationtax mechanismenvironmental taxationregulatory functionenvironmental functiontax policyenvironmental taxesenvironmental paymentstaxation systemtax classificationenvironmental element |
| spellingShingle | L. S. Samodelko Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation Вестник университета tax tax legislation tax mechanism environmental taxation regulatory function environmental function tax policy environmental taxes environmental payments taxation system tax classification environmental element |
| title | Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation |
| title_full | Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation |
| title_fullStr | Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation |
| title_full_unstemmed | Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation |
| title_short | Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation |
| title_sort | classification of taxes and fees as a method of systematization of environmental taxation in the russian federation |
| topic | tax tax legislation tax mechanism environmental taxation regulatory function environmental function tax policy environmental taxes environmental payments taxation system tax classification environmental element |
| url | https://vestnik.guu.ru/jour/article/view/4398 |
| work_keys_str_mv | AT lssamodelko classificationoftaxesandfeesasamethodofsystematizationofenvironmentaltaxationintherussianfederation |