ЭКОЛОГИЧЕСКИЕ НАЛОГИ: КЛАССИЧЕСКОЕ И СОВРЕМЕННОЕ ПОНИМАНИЕ СУЩНОСТИ
https://doi.org/10.21686/2500-3925-2014-4-41-45
Аннотация
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.
Список литературы
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24. Eda Grüner, Kersti Salu, Kaia Oras, Tea Nõmmann. Environmental taxes - economic instruments for environmental protection // Quarterly Bulletin of Statistics Estonia, 3/09
25. General Briefing on Environmental Taxes and Charges: National Experiences and Plans // European Foundation for the Improvement of Living and Working Conditions, 1996
26. Roy E. Cordato The Polluter Pays Principle: A Proper Guide for Environmental Policy // Studies in Social Cost, Regulation, and the Environment: No. 6, 2001
27. Glossary of Statistical Terms, OECD // http://stats.oecd.org/glossary
28. Australia’s Future Tax System // http://taxreview.treasury.gov.au
29. Ministry of Finance. Green taxes 2011 // http://www.regjeringen.no
30. Pigou Arthur C. The Economics of Welfare // http://www.econlib.org
31. William J. Baumol, Wallace E. Oates. The use of standards and prices for environment protection // The Swedish Journal of Economics, Vol. 73, No. 1, Environmental Economics, 1971
32. Taxes and the Environment: What are green taxes? // Tax Policy Center. http://www.taxpolicycenter.org
33. The Political Economy of Environmentally Related Taxes // OECD, 2006
34. Eli Marie Næss, Tone Smith Environmentally related taxes in Norway // Statistics Norway, 2009
35. Definition of environmental tax published // https://www.gov.uk
36. Taxes and the Environment: What green taxes does the United States impose? // Tax Policy Center. http://www.taxpolicycenter.org
37. R.H. Coase The Problem of Social Cost // Journal of Law and Economics, 1960
38. Environmental taxes: recent developments in tools for integration // European Environment Agency, 2000. http://www.eea.europa.eu
Рецензия
Для цитирования:
Громов В.В. ЭКОЛОГИЧЕСКИЕ НАЛОГИ: КЛАССИЧЕСКОЕ И СОВРЕМЕННОЕ ПОНИМАНИЕ СУЩНОСТИ. Статистика и Экономика. 2014;(4):41-45. https://doi.org/10.21686/2500-3925-2014-4-41-45
For citation:
Gromov V.V. ENVIRONMENTAL TAXES: CLASSICAL AND CONTEMPORARY CONCEPTS OF THE ESSENCE. Statistics and Economics. 2014;(4):41-45. (In Russ.) https://doi.org/10.21686/2500-3925-2014-4-41-45
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