State Regulation of Environmental Taxes and Fees: National and International Experience
State Regulation of Environmental Taxes and Fees: National and International Experience
Author(s): Larisa Petrovna GRUNDEL, Natalia Alexandrovna Nazarova, Aleksej A. Kostin, Anastasia Viktorovna KNIAZEVA, Elena Samratovna GORBATKOSubject(s): Economy, Business Economy / Management, Public Finances, Tourism
Published by: ASERS Publishing
Keywords: environmental taxes and fees; environmental taxation; environmentally harmful products; extended producer responsibility; producer responsibility organisation;
Summary/Abstract: The purpose of this paper is to substantiate the directions of improvement in state regulation of environmental taxes and fees (ecotax regulation) as an instrument of public environmental policies. The dialectical, historical and structural methods are used to detect the preconditions and specifics of ecotax regulation in addressing environmental issues. The method of expert survey is also employed to analyse whether the international practice of ecotax regulation can be implemented in Russia. The paper explores the fundamentals of environmental taxation as a meaningful component of the overall economic policy measures; environmental taxes and charges adopted in the world are analysed. In the expert survey, a specific focus is ecotax regulation issues with respect to environmentally harmful products.
Journal: Journal of Environmental Management and Tourism (JEMT)
- Issue Year: XI/2020
- Issue No: 01 (41)
- Page Range: 159-166
- Page Count: 8
- Language: English
- Content File-PDF