Golubtsova Ekaterina Vladimirovna – Cand. of Econ. Sci., Senior Lecturer, Department of Taxes and Taxation, Russian University of Economics name G.V. Plekhanov
This article is devoted topical problems of reforming environmental charges in the Russian Federation. In particular, analysis of the existing system of economic incentives for environmental protection, based on fees for a negative impact on the environment. Makes suggestions to raise efficiency of tax instruments to improve the environmental situation in Russia.
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