Abstract

Currently, environmental problems that arise in most countries of the world require the transition of certain sectors of the economy, economic entities to the creation of the best and affordable technologies by means of tax regulation. Environmental taxes and fees contribute to the modernization of production, the development of competitiveness, the reduction of energy-intensive production, the development of modern scientific research. In the article, the world experience of applying economic mechanisms for regulating the protection and use of the environment is analyzed, the directions of the state policy implemented in Armenia are discussed and reviewed, conclusions and proposals for tax regulation are made.

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