СИСТЕМНЫЕ ПРОБЛЕМЫ В ПРАВОВОМ ОБЕСПЕЧЕНИИ ЭКОЛОГИЧЕСКОГО СТРАХОВАНИЯ НА ФЕДЕРАЛЬНОМ И РЕГИОНАЛЬНОМ УРОВНЯХ

Abstract

In the context of the environmental crisis, the problem of the optimal set of funds neces-sary for environmental protection is acute, one of the tools of such protection being environmental insurance - an element of economic regulation established by the federal law “On Environmental Protection”. The study of scientific approaches, as well as the analysis of federal and regional legislation, which in a greater or lesser degree forms this legal institution, has revealed its systemic shortcomings, which are manifested mainly in its lack of develop-ment and, as a result, in whitespace. The authors propose the directions for the development of environmental insurance insti-tute that are based on the understanding of its complexity and interdisciplinarity that is mani-fested in its establishment by the rules of civil and environmental legislation. Being an inte-grated institution, it has great potential for development within the framework of civil and environmental legislation at the federal (civil and environmental legislation) and regional (environmental legislation) levels. It is necessary to pass not only the federal law on environ-mental insurance but also the acts of the subjects of the Russian Federation, which can take into account their regional features (environmental risks, environmental threats and measures to support insurers). The authors are convinced that the restructuring of the legal provision of environmental insurance should be carried out simultaneously with legislation directly affecting the applica-tion of environmental insurance rules, in particular, tax in terms of the inclusion of the insurance premium in the cost of income tax, which could be an incentive to conclude an environmental insurance contract. The development of environmental insurance also depends on the supporting measures of the potential insurers on the federal level.