«Green» function of tax law

Abstract

The article discusses the ecological functions of tax law and the “green” possibilities of legal regulation. Particular attention is paid to the problems of state policy in the field of environmental development of the Russian Federation and the issues of “greening” of Russian legislation on taxes and fees. The author notes that the greening of legislation is a long-established trend in the development of the Russian legal system. Its main directions are the active use of various tax instruments, including incentive tax benefits. The article shows that tax benefits are the basic tools for greening tax law and therefore act as the main way of influencing tax law to ensure environmental safety. They are aimed at encouraging the taxpayer to environmentally responsible lawful behavior. It is noted that the environmental function of taxation is implemented, as a rule, within the framework of the regulatory function of law. The article examines the environmental potential of some taxes and fees, presents the main tools for greening legislation on taxes and fees.