Non-tax and tax payments for negative impact on the environment: on the question of models and their stimulating role when integrated into the Russian economy

Abstract

The article is devoted to the issues of legal regulation of payments levied in order to implement the principle of payment for nature management (the so-called “environmental payments”), as well as the analysis of the effectiveness of various models of embedding non-tax and tax fees in the economy of the Russian Federation and foreign countries. The relevance of the study is due to the invariance of approaches used in world practice to the development of state management policy in the field of reducing the negative impact on the environment in general with the use of ecological and economic incentives aimed at ensuring rational use of natural resources in the activities of economic entities, in particular. The purpose of the study is to study the impact of environmental payments on the effectiveness of environmental protection activities and to consider the prospects for the development of their stimulating role in order to ensure rational use of natural resources, as well as to reduce the anthropogenic load on environmental components. The achievement of this goal is ensured through a comparative analysis of the best foreign practices in terms of legal regulation of the implementation of the principles of “polluter pays”, “payment for environmental management”, as well as through the formation of directions for improving Russian legal regulation in this area using a comprehensive economic model combining fiscal, compensatory and incentive functions aimed at improving environmental and economic efficiency environmental policy. Based on the review of trends in the legal regulation of the “polluter pays” principle, the authors conduct a general theoretical characterization of payments for negative environmental impact and propose directions for improving the development of the institute of rational nature management. The article substantiates the conclusion that when choosing an economic model for the implementation of the principle of payment for environmental management and compensation for environmental damage, attention should be focused on stimulating responsible environmental management. This will make it possible to increase the efficiency of managing the environmental and economic activities of economic entities, including through their motivation to transform production processes using low-carbon, energy-efficient and other “green” technologies. In the course of the research, the authors used legal methods of normative legal formalization, comparative jurisprudence, legal modeling, as well as general scientific methods - system analysis, deduction, analogy, synthesis, etc.