Тип публикации: научное издание
Год издания: 2021
Ключевые слова: environmental accounting, Environmental taxation system, environmental protection, environmental management, Resource rental taxation, environmental taxes and payments
Аннотация: The paper focuses on the problems of environmental accounting and taxation in the interests of environmental accounting in Russia. It examines the essence of environmental taxes and payments, their various types and functions, their application in Western countries, the stimulating effect on the economy and business entities, and tПоказать полностьюheir significance for the environment. The paper also discusses the concept of?environmental taxation and the economic essence of resource rental taxation, the tools used for the extraction of natural rent used in developed countries, and the mechanism for the extraction of natural rent in force in the Russian Federation. The paper proposes and substantiates a new methodology for calculating environmental payments.
Журнал: The Challenge of Sustainability in Agricultural Systems
Выпуск журнала: 2
Номера страниц: 619-626
Место издания: Heidelberg
Издатель: Springer International Publishing