umovestСтатистика и ЭкономикаStatistics and Economics2500-3925Plekhanov Russian University of Economics10.21686/2500-3925-2014-4-41-45umovest-462Research ArticleЭКОНОМИКАECONOMICSЭКОЛОГИЧЕСКИЕ НАЛОГИ: КЛАССИЧЕСКОЕ И СОВРЕМЕННОЕ ПОНИМАНИЕ СУЩНОСТИENVIRONMENTAL TAXES: CLASSICAL AND CONTEMPORARY CONCEPTS OF THE ESSENCEГромовВладимир ВладимировичGromovVladimir V.VVGromov@mesi.ruРАНХиГСРоссияRussian Presidential Academy of National Economy and Public Administration (RANEPA)Russian Federation201409082016044145Copyright © Громов В.В., 20162016Громов В.В.Gromov V.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://statecon.rea.ru/jour/article/view/462

Современная практика налогообложения не обходится без обращения к экологическим налогам, которые в экономике развитых стран служат одним из основных инструментов повышения качества экологии. Россия тоже стремится задействовать налоговую систему для реализации своей природоохранной политики. На этом фоне особо важное значение приобретает понимание того, что такое экологический налог, и каковы были и остаются представления о его сущности.

Modern practice of taxation necessarily concerns environmental taxes that are one of the basic instruments for environmental quality improvement in developed countries. Russia also tries to use its tax system to promote environmental protection policy. Against this background, understanding of what environmental tax is and past and present notion of its nature is very essential.

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The authors declare that there are no conflicts of interest present.