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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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-12-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2525 |
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| author | L. S. Samodelko M. V. Karp |
| author_facet | L. S. Samodelko M. V. Karp |
| author_sort | L. S. Samodelko |
| collection | DOAJ |
| 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 |
| id | doaj-art-ee38307c45ba46408f7b57b5c68a966d |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-ee38307c45ba46408f7b57b5c68a966d2025-02-04T08:28:06ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-12-0101114114710.26425/1816-4277-2020-11-141-1471898SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATIONL. S. Samodelko0M. V. Karp1State University of ManagementState University of ManagementGreening 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.https://vestnik.guu.ru/jour/article/view/2525environmental policyenvironmental taxationenvironmental taxesfunctions of taxationgreening of taxationprinciples of taxationsocio-economic developmenttax policytax regulationtax system |
| spellingShingle | L. S. Samodelko M. V. Karp SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION Вестник университета environmental policy environmental taxation environmental taxes functions of taxation greening of taxation principles of taxation socio-economic development tax policy tax regulation tax system |
| title | 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_short | SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION |
| title_sort | significance and principles of environmental taxation |
| 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 |
| url | https://vestnik.guu.ru/jour/article/view/2525 |
| work_keys_str_mv | AT lssamodelko significanceandprinciplesofenvironmentaltaxation AT mvkarp significanceandprinciplesofenvironmentaltaxation |