Legal principles of transboundary movement of waste and fiscal priorities of the state

Abstract

The article examines the legal principles of transboundary movement of waste, which express the essence of state policy in the field of waste management, identifies its main features and patterns. The author analyzed the tax and customs rules applied to waste operations, the fiscal consequences of the application of the customs procedure for the destruction of goods and the fiscal status of waste generated as a result of the destruction of goods under customs control. The economic effect of taxation of waste operations should be more active involvement of waste in secondary economic turnover. As a result, the volumes of waste placed in landfills are reduced and the negative impact on the environment is weakened. Optimization of the fiscal consequences of the transboundary movement of waste will make the economic mechanism of environmental protection more effective.