Cite this article as:

Titova A. O. Analysis of Environmental Taxation of the Russian Federation. Izv. Saratov Univ., Economics. Management. Law, 2017, vol. 17, iss. 2, pp. 185-?. DOI:

This is an open access article distributed under the terms of Creative Commons Attribution 4.0 International License (CC-BY 4.0).

Analysis of Environmental Taxation of the Russian Federation

Introduction. An important aspect of the socio-economic development of the country is the account of the environmental component as a factor in demographic stability, improve the economic efficiency of production facilities, as well as increased responsibility of individuals and legal entities for the activity results. Theoretical analysis. The article deals with the mutual influence of economic activities of individuals and legal entities, and the existing tax system in the country to preserve the environment and maintain the ecological balance. Currently, the tax system of the Russian Federation does not fully reflect the principle of taxation of ecology, which leads to negative external influences that determine the high level of morbidity on the one hand, and the operation of mainly environmentally adverse production on the other. In a market economy the most important for the regulation of the economy are economic methods, which include and taxes. In this regard there was a need to analyze the current environment taxation system in the Russian Federation. Discussion of results. The result of the study indicated the problem was to identify environmental features of the tax system in the Russian Federation, support of environmental taxation issues and possible directions of development of the system.


1. Gromov V. V., Malinina T. A. Perspektivy ekologizatsii nalogovoi sistemy Rossiiskoi Federatsii [Prospects for the greening of the tax system of the Russian Federation]. Moscow, 2015. 84 р. (in Russian).

2. O priniatii tekhnicheskogo reglamenta Tamozhennogo soiuza «O bezopasnosti poleznykh transportnykh sredstv»: reshenie komissii Tamozhennogo soiuza Evraziys kogo ekonomicheskogo soobschestva ot 09.12.2011 № 877 (red. ot 13.12.2016) (On the safety of wheeled vehicles. The adoption of technical regulations of the Customs Union of 09.12.2001 No. 877-FZ (an edition of 13.12.2016)). ATP «Consultant» [electronic resource] (in Russian).

3. Titova A. O. Organizactsonno-ekonomicheskiy mekhanizm regulirovaniya rynka meditsinskikh uslug kak sotsial’no-ekonomicheskoi sistemy [Organizationaleconomic mechanism of regulation of the market of medical services as a socio-economic system. Cand. econ. sci. thesis diss.]. Saratov, 2009. 25 р. (in Russian).

4. Ob othodakh proizvodstva i potrebleniya: federal’nyi zakon ot 24.06.1998 № 89-FZ (red. ot 28.12.2016) (On Production and Consumption Waste. Federal law of 24.06.1998 No. 89-FZ (an edition of 28.12.2016)). ATP «Consultant» [electronic resource] (in Russian).

5. Ob okhrane okruzhaiuschei sredy: federal’nyi zakon ot 10.0.2002 № 7-FZ (red. ot 03.07.2016) (On Environmental Protection. Federal law of 10.0.2002 No. 7-FZ (an edition of 03.07.2016)). ATP «Consultant» [electronic resource] (in Russian).

6. Titova A. O. Perspektivy razvitiya ekologicheskogo nalogooblozheniya Rossiiskoi Federatsii v sovremennykh usloviyakh [Prospects for the development of environmental taxation of the Russian Federation in modern conditions]. Upravlenie strategicheskim razvitiem territoriy [Management of strategic development areas. Collected papers]. Saratov, 2016, pp. 22–23 (in Russian).

Full Text (PDF): 
Short Text (PDF):