Сибирский федеральный университет

Тип публикации: научное издание

Год издания: 2021

Ключевые слова: environmental accounting, Environmental taxation system, environmental protection, environmental management, Resource rental taxation, environmental taxes and payments

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.

Журнал: The Challenge of Sustainability in Agricultural Systems

Выпуск журнала: 2

Номера страниц: 619-626

Место издания: Heidelberg

Издатель: Springer International Publishing

• Kouzmina E.V. (St. Petersburg Branch of the Higher School of Economics—National Research University)
• Satsuk T.P. (Emperor Alexander I St. Petersburg State Transport University)
• Koneva O.V. (Siberian Federal University)
• Geizer A.A. (Emperor Alexander I St. Petersburg State Transport University)
• Frolov A.A. (Stavropol State Agrarian University)

• Ядро РИНЦ (eLIBRARY.RU)