ENVIRONMENTAL TAXES: CLASSICAL AND CONTEMPORARY CONCEPTS OF THE ESSENCE
https://doi.org/10.21686/2500-3925-2014-4-41-45
Abstract
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.
About the Author
Vladimir V. Gromov
Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Russian Federation
Russian Federation
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Review
For citations:
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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