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THE TAX SYSTEM AND ENVIRONMENTAL SAFETY
Abstract
An important tool for managing natural resources is the country's tax system. The assessment of the compliance of the tax system with the country's economic, social and environmental policies is related to the implementation of the regulatory function of taxation. Evaluation of the effectiveness of the regulatory function should include: an assessment of the effectiveness of tax incentives for investment in environmental protection facilities; an assessment of the environmental efficiency of existing tax incentives; evaluation of the effectiveness of regional tax regulation; an assessment of the achievement of a balance of interests of participants in tax relations. All environmental taxes included in the system of taxes must be targeted, so the financial resources received from their collection should be used to improve the ecological safety of the region and help restore and maintain the natural balance. For evaluation, a system of statistical indicators can be applied, which makes it possible to get an objective assessment of any set of economic entities. The reliability of the assessment will be determined by a correct, goal choice of the reference base. The evaluation of the efficiency of the taxation system must include an analysis of the formation of tax revenues for the implementation of environmental policy at the micro and macro level.
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References6
Decree of the President of the Russian Federation of 05.01.2016 No. 7 "On holding the Year of Ecology in the Russian Federation" [electronic resource] http://www.kremlin.ru/acts/bank/40400;
Government of the Russian Federation – Ordination of June 2, 2016 No. 1082-r;
Federal Law "On Production and Consumption Wastes" of June 24, 1998 N 89-FZ;
Federal Law "On Environmental Protection" No. 7-FZ of 10.01.2002;
The main directions of the tax policy for 2017 and the planning period 2018 and 2019 [electronic resource] http://minfin.ru/ru/document/?id_4=116206;
Federal Tax Service - Statistics and Analytics (https://www.nalog.ru/rn77/about_fts/.
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