Environmental taxes in the Russian federation: transformation in the context of the ESG agenda

UDC 336.226.44
DOI: 10.36871/u.i.k.2024.09.01.004

Authors

Guldar I. Fatkullina,
Olga I. Shalina,
Ufa University of Science and Technology, Ufa, Russia

Abstract

The article is devoted to the study of the transformation of the tax system in Russia under the influence of new realities in connection with environmental problems, the ESG agenda and trends in sustainable development. The article presents the concept, types and functions of “environmental taxation”, which determine its important role in the modern world. The article analyzes the state of the environmental taxation system in Russia, and also estimates budget revenues from environmental taxes and fees and expenses for large-scale environmental initiatives in Russia according to the Ministry of Finance of the Russian Federation. Based on the research conducted, and also based on the peculiarities of Russian environmental taxation, the article proposes solutions for the development of the field of environmental taxation in the Russian Federation over the next few years.

Keywords

environmental taxation, environmental issue, ESG-agenda, environmental fee, sustainable development.