IMPROVEMENT OF ENVIRONMENTAL FEES IN THE RUSSIAN FEDERATION
The article concerns the issues of collecting environmental fees in Russia and abroad as well as the need to improve tax policy in this sphere aimed at environment conservancy and stable economic development.
Keywords: environmental fees, environmental tax, sustainable development, environmental protection,
tax policy.
Mikhail A. Nazarov, candidate of Economics, associate professor; Irina E. Loshkareva, a postgraduate student. - Samara State University of Economics.