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Prospects and options for codification of payments levied in order to compensate for harm (damage) to the environment
[Перспективы И Варианты Кодификации Платежей, Взимаемых В Целях Возмещения Вреда (Ущерба) Окружающей Среде]

Author

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  • Zolotareva, Anna (Золотарева, Анна)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Kireeva, Anastasia (Киреева, Анастасия)

    (The Russian Presidential Academy of National Economy and Public Administration)

Abstract

The article analyses the advantages, disadvantages and prospects of codification of environmental charges as a part of the Tax code. It is shown that despite of all the convenience and simplicity partly codification of the environmental charges, proposed by the Ministry of finance in the draft law in 2019, has a number of drawbacks, making actual revision the draft law, proposed by MOF.

Suggested Citation

  • Zolotareva, Anna (Золотарева, Анна) & Kireeva, Anastasia (Киреева, Анастасия), 2020. "Prospects and options for codification of payments levied in order to compensate for harm (damage) to the environment [Перспективы И Варианты Кодификации Платежей, Взимаемых В Целях Возмещения Вред," Working Papers 032015, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:032015
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    Keywords

    NON-TAX CHARGES; QUASI-TAX CHARGES; PARAFISCAL CHARGES; CODIFICATION OF NON-TAX CHARGES; ENVIRONMENTAL TAX;
    All these keywords.

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