Sustainable Natural Resources Use: Financial and Tax Issues
Abstract The ecological stability and environmental security are becoming relevant issues being the elements of the national security. The development and the improvement of the financial (including tax), legal, educational, social and cultural components of the environmental regulation system is no...
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Published in | IOP conference series. Earth and environmental science Vol. 988; no. 2; pp. 22012 - 22017 |
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Main Authors | , |
Format | Journal Article |
Language | English |
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Bristol
IOP Publishing
01.02.2022
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Abstract | Abstract
The ecological stability and environmental security are becoming relevant issues being the elements of the national security. The development and the improvement of the financial (including tax), legal, educational, social and cultural components of the environmental regulation system is now a worldwide trend. The publication aims to analyze the financial and fiscal aspects of sustainable use of natural resources. Based on the consideration of advantages and disadvantages of the current system of ecological taxation in Russia, the critical analyses of implementing the “polluters pay” principle was provided and the key disadvantages of the energy and transport tax system were disclosed. The main challenges that arise from the implementation of the traditional objectives of ecological taxes and charges were examined in the paper. As a result of the summarized data the recommendations are suggested to improve the ecological taxation system. The alternative to the fiscal regulation, which aims to develop the mechanisms to solve the problem of sustainable natural resources use was justified in the paper. One of such mechanisms is creation of joint infrastructure that involves both state and business institutions, and enables companies to pursue environmental protection activities. |
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AbstractList | Abstract
The ecological stability and environmental security are becoming relevant issues being the elements of the national security. The development and the improvement of the financial (including tax), legal, educational, social and cultural components of the environmental regulation system is now a worldwide trend. The publication aims to analyze the financial and fiscal aspects of sustainable use of natural resources. Based on the consideration of advantages and disadvantages of the current system of ecological taxation in Russia, the critical analyses of implementing the “polluters pay” principle was provided and the key disadvantages of the energy and transport tax system were disclosed. The main challenges that arise from the implementation of the traditional objectives of ecological taxes and charges were examined in the paper. As a result of the summarized data the recommendations are suggested to improve the ecological taxation system. The alternative to the fiscal regulation, which aims to develop the mechanisms to solve the problem of sustainable natural resources use was justified in the paper. One of such mechanisms is creation of joint infrastructure that involves both state and business institutions, and enables companies to pursue environmental protection activities. The ecological stability and environmental security are becoming relevant issues being the elements of the national security. The development and the improvement of the financial (including tax), legal, educational, social and cultural components of the environmental regulation system is now a worldwide trend. The publication aims to analyze the financial and fiscal aspects of sustainable use of natural resources. Based on the consideration of advantages and disadvantages of the current system of ecological taxation in Russia, the critical analyses of implementing the “polluters pay” principle was provided and the key disadvantages of the energy and transport tax system were disclosed. The main challenges that arise from the implementation of the traditional objectives of ecological taxes and charges were examined in the paper. As a result of the summarized data the recommendations are suggested to improve the ecological taxation system. The alternative to the fiscal regulation, which aims to develop the mechanisms to solve the problem of sustainable natural resources use was justified in the paper. One of such mechanisms is creation of joint infrastructure that involves both state and business institutions, and enables companies to pursue environmental protection activities. |
Author | Lessovaia, S N Bashkirova, N N |
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References | Jeroen (EES_988_2_022012bib10) 2001; 2 Yermakova (EES_988_2_022012bib21) 2018; 2 Helm (EES_988_2_022012bib12) 1990; 1 Mayburov (EES_988_2_022012bib15) 2018 Bashkirova (EES_988_2_022012bib3) 2017; 3 Wilson (EES_988_2_022012bib18) 2007; 25 Ponkratov (EES_988_2_022012bib17) 2014; 9 Gadzhiev (EES_988_2_022012bib11) 2019; 14 Ostrovskaya (EES_988_2_022012bib14) 2012; 1 Bashkirova (EES_988_2_022012bib4) 2017; 4 Wisner (EES_988_2_022012bib20) 2002 Kirkeby (EES_988_2_022012bib13) 2006; 24 Bashkirova (EES_988_2_022012bib2) 2019; 272 EES_988_2_022012bib5 Wilson (EES_988_2_022012bib19) 2012; 30 Bashkirova (EES_988_2_022012bib1) 2018; 107 Petts (EES_988_2_022012bib16) 2001; 44 EES_988_2_022012bib9 Chikunov (EES_988_2_022012bib6) 2019; 9 EES_988_2_022012bib8 EES_988_2_022012bib7 |
References_xml | – volume: 14 start-page: 17 year: 2019 ident: EES_988_2_022012bib11 article-title: «Ecological Economy»: The Most Important Aspect of the Ideology of the Global Commons in Supporting Sustainable Socio-Economic Development publication-title: South of Russia: ecology, development doi: 10.18470/1992-1098-2019-4-17-24 contributor: fullname: Gadzhiev – volume: 30 start-page: 237 year: 2012 ident: EES_988_2_022012bib19 article-title: Comparative analysis of solid waste management in 20 cities publication-title: Waste Management and Research doi: 10.1177/0734242X12437569 contributor: fullname: Wilson – volume: 4 start-page: 24 year: 2017 ident: EES_988_2_022012bib4 article-title: Industry of mono-cities as a factor of destabilization of the ecological situation in the country publication-title: Migration Law contributor: fullname: Bashkirova – volume: 9 start-page: 58 year: 2014 ident: EES_988_2_022012bib17 article-title: Tax maneuver in Russian oil production industry publication-title: Oil Industry contributor: fullname: Ponkratov – ident: EES_988_2_022012bib7 – ident: EES_988_2_022012bib8 – year: 2018 ident: EES_988_2_022012bib15 contributor: fullname: Mayburov – ident: EES_988_2_022012bib5 – year: 2002 ident: EES_988_2_022012bib20 contributor: fullname: Wisner – volume: 3 start-page: 37 year: 2017 ident: EES_988_2_022012bib3 article-title: Approaches to the searching of environmental protection measures sources in environmentally adverse regions publication-title: Vestnik Moskovskogo Universiteta. State Audit contributor: fullname: Bashkirova – volume: 1 start-page: 115 year: 2012 ident: EES_988_2_022012bib14 article-title: International experience of organization of state management of nature protection activity Gaps in the Russian legislation publication-title: Legal journal contributor: fullname: Ostrovskaya – volume: 1 start-page: 1 year: 1990 ident: EES_988_2_022012bib12 article-title: Assessment: Economic Policy towards the Environment publication-title: Oxford Review of Economic Policy doi: 10.1093/oxrep/6.1.1 contributor: fullname: Helm – volume: 25 start-page: 198 year: 2007 ident: EES_988_2_022012bib18 article-title: Development drivers for waste management publication-title: Waste Management and Research doi: 10.1177/0734242X07079149 contributor: fullname: Wilson – volume: 44 start-page: 207 year: 2001 ident: EES_988_2_022012bib16 article-title: Evaluating the effectiveness of deliberative processes: Waste management case-studies publication-title: Journal of Environmental Planning and Management doi: 10.1080/09640560120033713 contributor: fullname: Petts – volume: 107 year: 2018 ident: EES_988_2_022012bib1 article-title: State and business co-operation in settling socio-economic issues: forward to sustainable development of ecologically unfavorable publication-title: IOP Conf. Ser.: Earth Environ. Sci. contributor: fullname: Bashkirova – ident: EES_988_2_022012bib9 – volume: 9 start-page: 18 year: 2019 ident: EES_988_2_022012bib6 article-title: Financial risks of Russian oil companies in conditions of volatility of global oil prices International publication-title: Journal of Energy Economics and Policy contributor: fullname: Chikunov – volume: 2 start-page: 71 year: 2018 ident: EES_988_2_022012bib21 article-title: Comprehensive classification of environmental taxes publication-title: Vestnik SGSEU contributor: fullname: Yermakova – volume: 2 start-page: 13 year: 2001 ident: EES_988_2_022012bib10 article-title: Ecological Economics: Themes, Approaches, and Differences with Environmental Economics publication-title: Regional Environmental Change doi: 10.1007/s101130000020 contributor: fullname: Jeroen – volume: 272 year: 2019 ident: EES_988_2_022012bib2 article-title: Waste management as functional part of the social responsibilities of business publication-title: IOP Conf. Ser.: Earth Environ. Sci. contributor: fullname: Bashkirova – volume: 24 start-page: 3 year: 2006 ident: EES_988_2_022012bib13 article-title: Environmental assessment of solid waste systems and technologies: EASEWASTE publication-title: Waste Management and Research doi: 10.1177/0734242X06062580 contributor: fullname: Kirkeby |
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The ecological stability and environmental security are becoming relevant issues being the elements of the national security. The development and the... The ecological stability and environmental security are becoming relevant issues being the elements of the national security. The development and the... |
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SubjectTerms | Environmental protection Environmental regulations Environmental security Natural resources Security Sustainability Sustainable use Taxation |
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Title | Sustainable Natural Resources Use: Financial and Tax Issues |
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