Skip to main content
Top

2021 | OriginalPaper | Chapter

Improving the Mechanism of Taxation Within State Environmental Policies

Authors : Elena V. Kouzmina, Tatyana P. Satsuk, Olga V. Koneva, Alla A. Geizer, Alexandr A. Frolov

Published in: The Challenge of Sustainability in Agricultural Systems

Publisher: Springer International Publishing

Activate our intelligent search to find suitable subject content or patents.

search-config
loading …

Abstract

The paper focuses on the problems of environmental accounting and taxation in the interests of environmental accounting in Russia. It examines the essence of environmental taxes and payments, their various types and functions, their application in Western countries, the stimulating effect on the economy and business entities, and their significance for the environment. The paper also discusses the concept of environmental taxation and the economic essence of resource rental taxation, the tools used for the extraction of natural rent used in developed countries, and the mechanism for the extraction of natural rent in force in the Russian Federation. The paper proposes and substantiates a new methodology for calculating environmental payments.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literature
1.
go back to reference Ryumina EV (2009) Economic analysis of damage from environmental violations. Economic Science of Modern Russia 2:87–95 Ryumina EV (2009) Economic analysis of damage from environmental violations. Economic Science of Modern Russia 2:87–95
2.
go back to reference Vasyanina EL (2014) Issues of charging for negative environmental impact. Taxes 4:40–44 Vasyanina EL (2014) Issues of charging for negative environmental impact. Taxes 4:40–44
3.
go back to reference McLellan R, Iyengar L, Jeffries B, Oerlemans N (2014) Living Planet Report 2014: species and spaces, people, and places. WWF International, Gland, Switzerland (in Russian) McLellan R, Iyengar L, Jeffries B, Oerlemans N (2014) Living Planet Report 2014: species and spaces, people, and places. WWF International, Gland, Switzerland (in Russian)
4.
go back to reference Gurova SYu (2013) Greening the tax system. Bull Russ Univ Cooperation 1:26–29 Gurova SYu (2013) Greening the tax system. Bull Russ Univ Cooperation 1:26–29
5.
go back to reference Ivanova MD (2015) The need to organize environmental accounting and environmental reporting. Bull Buryat State Univ 2:27–30 Ivanova MD (2015) The need to organize environmental accounting and environmental reporting. Bull Buryat State Univ 2:27–30
6.
go back to reference Vasiliev AK (2008) Environmental accounting and reforming the traditional accounting system. Actual Issues Econ Sci 1:280–284 Vasiliev AK (2008) Environmental accounting and reforming the traditional accounting system. Actual Issues Econ Sci 1:280–284
7.
go back to reference Klychova AS, Gareev RI (2016) Conceptual and organizational aspects of environmental accounting and auditing. Account Budgetary Non-profit Organ 14(398):37–41 Klychova AS, Gareev RI (2016) Conceptual and organizational aspects of environmental accounting and auditing. Account Budgetary Non-profit Organ 14(398):37–41
8.
go back to reference Chkhutiashvili LV (2014) Organization and improvement of environmental accounting at Russian enterprises. Lex Russica 2:185–198CrossRef Chkhutiashvili LV (2014) Organization and improvement of environmental accounting at Russian enterprises. Lex Russica 2:185–198CrossRef
9.
go back to reference Sisina NN (2012) Environmental facilities of enterprises and their reflection in financial statements. Bull Saratov State Socio-Econ Univ 5(44):171–176 Sisina NN (2012) Environmental facilities of enterprises and their reflection in financial statements. Bull Saratov State Socio-Econ Univ 5(44):171–176
10.
go back to reference Vinogradova AV (2015) Rental taxation in Russia and abroad. Econ Manage 3:14–18 Vinogradova AV (2015) Rental taxation in Russia and abroad. Econ Manage 3:14–18
11.
go back to reference Yesina EI (2009) Environmental taxes and payments as an element of the financial mechanism for ensuring the environmental safety of the Russian Federation. Financ Res 1(22):45–52 Yesina EI (2009) Environmental taxes and payments as an element of the financial mechanism for ensuring the environmental safety of the Russian Federation. Financ Res 1(22):45–52
12.
go back to reference Yesina EI (2012) Natural resource payments as a factor in ensuring the environmental safety of the Russian Federation. Finance and Credit 22(502):68–72 Yesina EI (2012) Natural resource payments as a factor in ensuring the environmental safety of the Russian Federation. Finance and Credit 22(502):68–72
13.
go back to reference Stiglitz J (2012) The price of inequality: how today’s divided society endangers our future. W.W. Norton & Company, New York, NY Stiglitz J (2012) The price of inequality: how today’s divided society endangers our future. W.W. Norton & Company, New York, NY
14.
go back to reference Grigoriev LM, Parshina EN (2013) The economic dynamics of the countries of the world in 1992-2010: uneven growth. Bull St. Petersburg Univ 4:70–86 Grigoriev LM, Parshina EN (2013) The economic dynamics of the countries of the world in 1992-2010: uneven growth. Bull St. Petersburg Univ 4:70–86
15.
go back to reference Gromov VV (2014) Environmental taxes: A classic and modern understanding of the essence. Stat Econ 4:41–45 Gromov VV (2014) Environmental taxes: A classic and modern understanding of the essence. Stat Econ 4:41–45
17.
go back to reference Goulder LH (1995) Environmental taxation and the double dividend: a reader’s guide. Int Tax Publ Finance 2:157–183CrossRef Goulder LH (1995) Environmental taxation and the double dividend: a reader’s guide. Int Tax Publ Finance 2:157–183CrossRef
18.
go back to reference Chernyavsky SV, Zolotarev NA (2015) Determining the amount of natural rent and improving the mining tax. University Herald 2:141–144 Chernyavsky SV, Zolotarev NA (2015) Determining the amount of natural rent and improving the mining tax. University Herald 2:141–144
19.
go back to reference Sukharev AN (2010) Natural rent as an instrument of fiscal policy for stabilizing the Russian economy. Finance and Credit 15(399):40–46 Sukharev AN (2010) Natural rent as an instrument of fiscal policy for stabilizing the Russian economy. Finance and Credit 15(399):40–46
20.
go back to reference Friedman AA (2010) The economy of depleted natural resources. Higher School of Economics, Moscow, Russia Friedman AA (2010) The economy of depleted natural resources. Higher School of Economics, Moscow, Russia
21.
go back to reference European Foundation for the Improvement of Living and Working Conditions (1996) General Briefing on Environmental Taxes and Charges: National Experiences and Plans European Foundation for the Improvement of Living and Working Conditions (1996) General Briefing on Environmental Taxes and Charges: National Experiences and Plans
22.
go back to reference Melnikova YuV (2011) Improving natural resource payments: a complex of resource rental and indirect taxes. Bull Volgograd Inst Bus 2:178–186 Melnikova YuV (2011) Improving natural resource payments: a complex of resource rental and indirect taxes. Bull Volgograd Inst Bus 2:178–186
23.
go back to reference Kirsanova KA (2016) The impact of the global price, environment, and government policy on Russian oil companies’ tax burden. Probl Econ Manage Oil Gas Complex 10:7–12 Kirsanova KA (2016) The impact of the global price, environment, and government policy on Russian oil companies’ tax burden. Probl Econ Manage Oil Gas Complex 10:7–12
24.
go back to reference Barshinov VI (2008) Legal content and forms of environmental payments in Russia. Lex Russica 5 Barshinov VI (2008) Legal content and forms of environmental payments in Russia. Lex Russica 5
25.
go back to reference Yudin EA (2015) Environmental payments: is their target and tax status possible? ETAP: Econ Theory Anal Pract 6:141–154 Yudin EA (2015) Environmental payments: is their target and tax status possible? ETAP: Econ Theory Anal Pract 6:141–154
26.
go back to reference Government of the Russian Federation (2016) The decree “On rates of fees for negative environmental impact and additional ratios” (September 13, 2016 No. 913). Moscow, Russia Government of the Russian Federation (2016) The decree “On rates of fees for negative environmental impact and additional ratios” (September 13, 2016 No. 913). Moscow, Russia
27.
go back to reference Russian Federation (1992) Federal law “On Subsoil” (February 21, 1992 No. 2395-1). Moscow, Russia: Government of the Russian Federation Russian Federation (1992) Federal law “On Subsoil” (February 21, 1992 No. 2395-1). Moscow, Russia: Government of the Russian Federation
28.
go back to reference Russian Federation (2002) Federal law “On environmental protection” (January 10, 2002 No. 7). Government of the Russian Federation, Moscow, Russia Russian Federation (2002) Federal law “On environmental protection” (January 10, 2002 No. 7). Government of the Russian Federation, Moscow, Russia
Metadata
Title
Improving the Mechanism of Taxation Within State Environmental Policies
Authors
Elena V. Kouzmina
Tatyana P. Satsuk
Olga V. Koneva
Alla A. Geizer
Alexandr A. Frolov
Copyright Year
2021
DOI
https://doi.org/10.1007/978-3-030-72110-7_68

Premium Partner