Review of Russian legislation in the field of climate requirements as a vector for improving state tax policy and compliance with the global «green» agenda

Abstract

Currently, both individual companies and large economic entities in the form of states are promoting qualitative changes in the operating conditions that will have less harm on the environment; the economy is becoming more socially responsible from this point of view. This concept can receive impetus for implementation only through the adoption of relevant conventions, regulations, and laws at the highest levels of government. Despite the fact that Russia has never been one hundred percent integrated into the world community from the position of stable ideological views, the state cannot carry out full-fledged, primarily economic, trade activities if it does not accept the most important global trends. Even despite the difficult geopolitical situation, global trends in the climate agenda operate not only in the West, but also in the East. In this regard, the purpose of the study is to analyze Russia’s compliance with existing climate trends and the experience of introducing these provisions into national legislative practice. This study is aimed at analyzing the current legislation in the field of climate requirements, discussing shortcomings and proposing ways to improve it in the context of tax policy and is intended to provide an overview of the current situation, identify the main challenges and opportunities that Russia faces on the way to compliance with the global «green» agenda, and, accordingly, propose steps to improve the efficiency of the national tax system in the fight against climate change. The conclusion reflects the prospects for the development of the «green» agenda in the Russian Federation, formed within the framework of the study.