Environmental Non-Tax Revenue as a Source of Business Financial Risks

DOI

10.2991/assehr.k.200113.084How to use a DOI?

Keywords

ecology, taxes, fees, non-tax revenue, business, risk

Abstract

This article draws out the essence of fiscal non-tax revenue in the fiscal system of the Russian Federation. The set of fiscal non-tax revenues in the field of ecology has been examined in chronological order since 1991. The current practice of these revenues is represented by fees for the negative impact on the environment, ecological, recycling, resort, as well as the carbon charge which is currently under discussion. The possibility of creating a targeted environmental extra-budgetary fund on the basis of combining payments for negative environmental impacts, environmental and recycling fees is being considered. A critical analysis of the feasibility of introducing and applying fees, as well as their environmental effect, is given. The prospects of restructuring and systematizing the totality of environmental fiscal non-tax revenues in order to solve current environmental and related economic problems in the Russian Federation are assessed.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mikhail Gordienko
PY  - 2020
DA  - 2020/01/16
TI  - Environmental Non-Tax Revenue as a Source of Business Financial Risks
BT  - Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
PB  - Atlantis Press
SP  - 406
EP  - 410
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200113.084
DO  - 10.2991/assehr.k.200113.084
ID  - Gordienko2020
ER  -