Improving the Mechanism of Taxation Within State Environmental Policies

Kouzmina E.V.; Satsuk T.P.; Koneva O.V.; Geizer A.A.; Frolov A.A.

Дополнительные ссылки: eLibrary · Источник статьи

База данных: Каталог библиотеки СФУ

Библиографическое описание: Improving the Mechanism of Taxation Within State Environmental Policies : научное издание / E. V. Kouzmina [et al.]. - [S. l. : s. n.], 2021. - Текст : непосредственный // The Challenge of Sustainability in Agricultural Systems. - Heidelberg : Springer International Publishing, 2021. - 2. - P. 619-626. - ISBN 9783030721107.

Аннотация: 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.

Год издания: 2021

Авторы: Kouzmina E.V. , Satsuk T.P. , Koneva O.V. , Geizer A.A. , Frolov A.A.

Издательство: Springer International Publishing, Heidelberg

Источник: The Challenge of Sustainability in Agricultural Systems

Выпуск: 2

Номера страниц: 619-626

Держатель оригинала документа: Emperor Alexander I St. Petersburg State Transport University, Siberian Federal University, St. Petersburg Branch of the Higher School of Economics—National Research University, Stavropol State Agrarian University

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