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

Zolotareva, Anna (Золотарева, Анна) (zolot@iep.ru) and Anastasia Kireeva
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Zolotareva, Anna (Золотарева, Анна): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from 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.

Keywords: NON-TAX CHARGES; QUASI-TAX CHARGES; PARAFISCAL CHARGES; CODIFICATION OF NON-TAX CHARGES; ENVIRONMENTAL TAX (search for similar items in EconPapers)
Pages: 20 pages
Date: 2020-03
New Economics Papers: this item is included in nep-ecm, nep-gen and nep-ore
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:032015

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