| PII | S102694520026474-2-1 |
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| DOI | 10.31857/S102694520026474-2 |
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Publication type
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Article
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Status
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Approved
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| Authors |
Affiliation: Institute of State and Municipal Administration of the Higher School of Economics
Address: Russian Federation,
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| Abstract | The article is devoted to the conceptual issues of the development of the tax system of Russia in the conditions of "greening of the economy". The analysis of the impact of the development of climate policy on the change in the structure of taxation in the context of environmental safety is presented. The emphasis is placed on the need to use the collective concept of environmental taxes to realize the possibility of a comprehensive analysis of the transformation of the legal regulation of the tax system during the "green" economy. The article discusses possible options for the future design of taxation against the background of intensification of emission reduction and energy efficiency improvement. |
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| Keywords | green economy; environmental taxes; taxation of subsurface use; cross-border carbon regulation; carbon tax; transport tax; indirect taxation; property taxation; income taxation; depreciation. |
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| Acknowledgment | The study was carried out within the framework of the project № 7508-623-20-05 "Development of a mechanism for assessing the impact of the use of natural gas as a motor fuel on environmental, socio-economic and other indicators of the regions", commissioned by PJSC Gazprom. |
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| Received | 02.07.2023 |
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| Number of characters | 27030 |
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