State Regulation of Environmental Taxes and Fees: National and International Experience

Larisa Petrovna GRUNDEL; Natalia Alexandrovna NAZAROVA; Alexey Alexandrovich KOSTIN; Anastasia Viktorovna KNIAZEVA; Elena Samratovna GORBATKO

doi:10.14505//jemt.11.1(41).18

Larisa Petrovna GRUNDEL Financial University under the Government of the Russian Federation Russian Federation
Natalia Alexandrovna NAZAROVA Financial University under the Government of the Russian Federation Russian Federation
Alexey Alexandrovich KOSTIN Financial University under the Government of the Russian Federation Russian Federation
Anastasia Viktorovna KNIAZEVA Financial University under the Government of the Russian Federation Russian Federation
Elena Samratovna GORBATKO Russian New University, Russian Federation

DOI: https://doi.org/10.14505//jemt.11.1(41).18

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.

References

1. Cave, S. 2017. Recycling in Germany. Research and Information Service. Briefing Paper, 18. Available at: http://www.niassembly.gov.uk/globalassets/documents/raise/publications/2016-2021/2017/aera/1117.pdf
2. Development of Guidance on Extended Producer Responsibility (EPR). 2014. BIO Intelligence Service. Available at: https://ec.europa.eu/environment/waste/pdf/target_review/Guidance_on_EPR-Final_Report.pdf
3. Environmental Tax Reform in Europe: Opportunities for the future. 2014. Final report. Available at: https://ieep.eu/uploads/articles/attachments/84aa183b-9f81-4b00-a4d6-e93a14464252/ETR_in_Europe_-_Final_report_of_IEEP_study_-_30_May_2014.pdf
4. European Environment Agency. 2016. Environmental taxation and EU environmental policies. Luxembourg: Publications Office of the European Union, 87.
5. Eurostat. 2019. Environmental tax statistics. Available at: https://ec.europa.eu/eurostat/statistics-explained/pdfscache/5085.pdf
6. Glotko, A.V., et al. 2018. Prospects of Production of Ecologically Clean Agricultural Products in the Transboundary Territories of the Great Altai. Journal of Environmental Management and Tourism, 8(7): 1361-1372.
7. Goulder, L.H., and Parry, I.W.H. 2008. Instrument Choice in Environmental Policy. Review of Environmental Economics and Policy, 2(2): 152–74.
8. Gudim, Y.A., Grachev, V.A., and Golubev, A.A. 2018. One Stage Pyrometallurgical Recycling Of Radio Active Scrap Metal. Pollution Research, 37(2): 549-554.
9. Gupt, Y., and Sahay, S. 2015. Review of extended producer responsibility: A case study approach. Waste Management & Research, 33(7): 595–611.
10. Hablaa, W., and Roederb, K. 2013. Intergenerational aspects of ecotax reforms – An application to Germany. Journal of Environmental Economics and Management, 66(2): 301-318.
11. Heine, D., Norregaard, J., and Parry, I.W.H. 2012. Environmental Tax Reform: Principles from Theory and Practice to Date. IMF Working Paper, 38. Available at: https://www.imf.org/external/pubs/ft/wp/2012/wp12180.pdf
12. Kataeva, V., et al. 2019. Recommendation for the Use of Regional Tourist Resources by the Example of the Resort City of Sochi, Russia. Journal of Environmental Management and Tourism, 10(1): 244-251.
13. Maiburov, I.A., and Ivanov, Iu.B. 2018. Environmental taxation. Theory and global trends. Monograph for Master's students. Moscow: UNITY-DANA, 359. (In Russian)
14. Metcalf, G.E., and Weisbach, D. 2009. The Design of a Carbon Tax. Harvard Environmental Law Review, 33(2): 499–506.
15. OECD Database. 2017. Policy Instruments for Environment. Available at: https://www.oecd.org/environment/tools-evaluation/PINE_database_brochure.pdf
16. Samodelko, L.S. 2019. The role of environmental taxation in promoting ecological safety and strategic development of the Russian Federation. VestnikUniversiteta, 4: 11-117. (In Russian)
17. Sekerin, V.D., Gorlevskaya, L.E., Gusov, A.Z., and Gorokhova, A.E. 2018. Formation of Ecosystem Marketing Concept. Journal of Environmental Management and Tourism, 9(1): 160-166.
18. Smirnov, D.A., and Zavorykin, A.A. 2016. Fiscal instruments in regulation of environmental pretection and ecological operation: international practice. Ekonomika. Nalogi. Pravo Economics, Taxes & Law, 6: 122-128.
19. Vinogradova, E.V., Mukhlynin, D.N., Solovyeva, N.V., and Lebedeva, O.Y. 2018. Economic and Legal Aspects of Environmental Safety. Journal of Environmental Management and Tourism, 9(1): 144-150.
20. Williams, R.C. 2016. Environmental Taxation: Discussion Paper. Washington, DC, 30. Available at: https://media.rff.org/documents/RFF-DP-16-24.pdf
21. Zhuravleva, T.A. 2016. Ecologisation of taxation systems in Russia and abroad. Economics: Yesterday, Today and Tomorrow, 6(10А): 181-191. (In Russian)