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THE TAX SYSTEM AND ENVIRONMENTAL SAFETY
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E. Shuvalova;N. Sibatulina;I. Kurochkina
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1314-2704
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English
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17
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54
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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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conference
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17th International Multidisciplinary Scientific GeoConference SGEM 2017
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17th International Multidisciplinary Scientific GeoConference SGEM 2017, 29 June - 5 July, 2017
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Proceedings Paper
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STEF92 Technology
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International Multidisciplinary Scientific GeoConference-SGEM
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Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
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401-408
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29 June - 5 July, 2017
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website
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cdrom
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4349
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tax system; environmental safety; tax regulation; tax relations
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