STRENGTHENING THE INCENTIVE EFFECT OF ENVIRONMENTAL TAXATION WHEN IMPLEMENTING THE BEST AVAILABLE TECHNOLOGIES FOR WASTE PROCESSING AND DISPOSAL


Kuznetsov N.G., Tyaglov S.G., Ponomareva M.A., Porollo E. V.

Environmental taxation is a recognized and effective tool for state regulation of rational environmental management in all developed countries, as well as in Russia. Tax instruments provide incentives to reduce waste, deepen recycling, use the best available technologies of production processes and waste disposal that minimize negative environmental effects. The experience of developed countries shows that the effectiveness of tax instruments can be ensured by strict control over the implementation of both tax and environmental legislation. The payer and consumer, as well as society as a whole, have the right to know and should understand how tax instruments work in practice. In Russian practice, the understanding of taxation processes in terms of environmental priorities has not been formed, and the dynamics of the quality of the environment and its components indicate an increasing economic burden on natural ecosystems. In this regard, tax incentives to improve the management of production and consumption waste based on the best available technologies should be based on strategic planning procedures involved in the joint implementation of environmental projects and programs at the federal, regional and local levels. Keywords: environmental taxes, state environmental policy, environmental protection, best available technologies, solid waste management, waste recycling. Highlights: ♦ suggested as incentives for environmental actions by setting the coefficient to 0 after implementation of best available technologies to rates of fees for emissions/discharges of pollutants to the rates of payment for the volume or mass of waste subject to accumulation and practically used since the formation in its own production or delivered for use within the statutory period; ♦ it is proved that the purpose of tax incentives is to create interest in the use of environmentally friendly waste management options and/or prevent their formation; ♦ an approach has been formulated for setting fees from producers (or consumers), which allows providing state funding for waste collection and processing and is based on the collateral principle, in which the fees paid are fully or partially returned to consumers.

Nikolay G. Kuznetsov, Doctor of Economics, Professor, Honoured Scientist of the Russian Federation, Head of the Economic Theory Department; Sergey G. Tyaglov, Doctor of Economics, Professor of the Economy of the Region, Industries and Enterprises Department; Marina A. Ponomareva, Doctor of Economics, Professor of the Regional Economy, Industries and Enterprises Department; Elena V. Porollo, Candidate of Economics, Associate Professor of the Finance Department - Rostov State University of Economics.


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