Legal regulation of taxation in the context of global climate problems

Cover Page

Cite item

Full Text

Open Access Open Access
Restricted Access Access granted
Restricted Access Subscription Access

Abstract

The article is devoted to the conceptual issues of the development of the tax system of Russia in the conditions of “greening of the economy”. The analysis of the impact of the development of climate policy on the change in the structure of taxation in the context of environmental safety is presented. The emphasis is placed on the need to use the collective concept of environmental taxes to realize the possibility of a comprehensive analysis of the transformation of the legal regulation of the tax system during the “green” economy. The article discusses possible options for the future design of taxation against the background of intensification of emission reduction and energy efficiency improvement.

Full Text

Restricted Access

About the authors

Olga I. Lyutova

HSE

Author for correspondence.
Email: lutova.olga@mail.ru

PhD in Law, Leading Researcher of the Institute of State and Municipal Management

Russian Federation, Moscow

References

  1. Abramkina D. A., Zaidullina L. M., Lapina V. A., Ravilova D. R. Environmental taxes and fees // Economics and Business: theory and practice. 2021. No. 4–1 (74). Pp. 13– 17 (in Russ.).
  2. Votinov A. I., Lazaryan S. S., Radionov S. A., Sudakov S. S. Assessment of the consequences of the application of the mechanism of transboundary carbon regulation for Russia // The Economic Journal of the Higher School of Economics. 2021. Vol. 25. No. 3. Pp. 452–477 (in Russ.).
  3. Egorova M. A. The main directions of legal regulation of “green” taxation for the purposes of entrepreneurial activity: the experience of foreign countries // Actual problems of Russian law. 2022. Vol. 17. No. 7 (140). Pp. 71–79 (in Russ.).
  4. Kartskhiya A. A. Corporate governance in the context of global climate change // Civil Law. 2022. No. 2. Pp. 16–20 (in Russ.).
  5. Kopina A. A. Tax incentives for energy transition and implementation of green economy strategies // Financial Law. 2021. No. 12. Pp. 24–34 (in Russ.).
  6. Lyutova O. I., Karklinsh V. A. Transformation of the transport tax in the conditions of development of hydrogen energy. 2022. No. 1. Pp. 54, 55 (in Russ.).
  7. Lyutova O. I., Karklinsh V. A. Carbon tax: international and foreign experience, Russian start // Tax specialist. 2022. No. 6. Pp. 83–89 (in Russ.).
  8. Mironova S. M. Environmental taxes and payments in the system of financial support for environmental safety of the Russian Federation // Scientific Bulletin of the Volgograd branch of the RANEPA. Series: Jurisprudence. 2017. No. 2. Pp. 49–55 (in Russ.).
  9. Novikova E. V. Environmental and legal regulation at the stage of development of the “green” economy in Russia // Environmental Law. 2020. No. 4. Pp. 9–16 (in Russ.).
  10. Sahakyan A. M. Peculiarities of taxation of enterprises in the extractive industry // Taxes. 2020. No. 5. Pp. 45–47 (in Russ.).
  11. Modern legal vectors of climate policy development: the experience of Russia and foreign countries: / under the general editorship of M. A. Egorova. M., 2023 (in Russ.).
  12. Trunin G. A. The risks of introducing cross-border carbon regulation (carbon tax) in Russia // Taxes. 2022. No. 2. Pp. 18–21 (in Russ.).

Supplementary files

Supplementary Files
Action
1. JATS XML
Download

Copyright (c) 2024 Russian Academy of Sciences