Abstract
The article attempts to analyze the tax consequences in connection with the implementation of compensation for environmental damage. In 2021, changes were made to Chapter 25 of the Tax Code of the Russian Federation, which led to the elimination of the conflicting interpretation about the possibility of taking into account monetary compensation for environmental damage for income tax purposes, however, in relation to the natural form of compensation for harm, there is still no unambiguous approach, which does not corresponds to the constitutionally significant task of Russia as a guarantor of environmental well-being and a social state.
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