Legal Nature of Payments for Negative Impact on the Environme ...

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Abstract

This article is devoted to the problem of determining legal judgment for negative impact on the environment in the Russian Federation system of public-law payments. The authors have considered two main approaches to determining the nature of this payment, which imply its qualification as a tax or as a non-tax fiscal collection. They have also analyzed the draft law of the Ministry of Finance of the Russian Federation on the introduction of an environmental tax by incorporating a fee for negative impact on the environment into the Russian Tax Code and its administration authority transfer to the Federal Tax Service of the Russian Federation. The authors identified doctrinal inconsistencies of the indicated legislative initiative, identified the main problems that would arise during the implementation of the project, and proposals for its adjustment were also made.