THE ROLE OF ENVIRONMENTAL TAXATION IN PROMOTING ECOLOGICAL SAFETY AND STRATEGIC DEVELOPMENT OF THE RUSSIAN FEDERATION

Environmental taxation contributes to the development of relations between the state and taxpayers. Trends in the development of the environment taxation confirm and justify its role in ensuring environmental safety and strategic development of the Russian Federation as one of the economic methods of the state regulation. By methods of comparative analysis, synthesis, grouping of data, problems in the field of effective use of tax instruments to improve the environmental situation have been revealed, as well as priority areas for the development of environmental taxation in Russia have been determined

Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation

Environmental taxation is an instrument of the state’s tax policy, remaining today one of the vectors of socio-economic development. However, the structural understanding of this mechanism in tax theory has not yet been formed. In this connection, the purpose of this work is to identify, on the basis of the current tax legislation of the Russian Federation, tax tools involved in the regulation of environmental processes. To solve one of the main tasks, namely, to form the theoretical foundations of the algorithm for monitoring and evaluating empirical data within the framework of the state’s tax policy, it is necessary to analyze scientific publications and synthesize knowledge of Russian and foreign practices in the field of environmental taxation. The next task is to formulate conclusions on the further greening of the tax legislation of the Russian Federation. As a result of the conducted research, the author’s approach to the typologization of taxes and fees within the framework of Russian tax legislation is proposed from the position of using the ecological element of fiscal instruments. In the article the ecological element is understood as the socio-economic essence of a particular tax or fee, as well as the presence of an element or a tax mechanism of interaction of an ecological orientation in the payment structure. As a result, it was the elementary analysis of payments that made it possible to identify the range of hypothetically acceptable tax regulators

SIGNIFICANCE AND PRINCIPLES OF ENVIRONMENTAL TAXATION

Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the legality of their application. The article considers this issue and identifies methods and  approaches for the practical implementation of the tax mechanism for regulating environmental processes in  the Russian Federation. Based on a comparative analysis of various scientific sources, the authors offer their own vision of the fundamental requirements for environmental taxation and provide their justification. The results of the  research can be used in building the state’s tax policy from the position of environmental regulation and  formation of the conceptual foundations of this mechanism for regulating environmental processes

Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization

The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian Federation. On the basis of the analysis and synthesis, the authors summarized the results of the taxation of organizations, taking into account the digital technologies of the civil service, and also formulated conclusions about the further development of the sphere of digital services in the field of taxation, which is necessary for assessing the tax burden as a significant resulting indicator of the activities of organizations

THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM

The tax system of any state is designed to ensure and regulate economic processes in order to support development and solve socio-ecological and economic problems. The tools of the tax legislation of the Russian Federation, being primarily a mechanism for generating state revenues, have an impact on the development of organizations, industries, industries by creating demand for goods, works, and services, regulating prices and inflationary processes, as well as maintaining social justice in society. However, the revision of the current tax tools with the analysis of current trends is quite rare, while the change of economic development paradigms requires constant attention and timely adjustment. The article considers the specified problems and selects ways to express the socio-ecological functional of taxes in the context of industrial transformation. Based on the analysis of the current legislation, the authors highlight tax instruments that have an impact on economic entities in the context of the development of automation and data exchange, evaluate their effectiveness. The results of the study can be used to adapt the tax policy of the state in the context of the “Industry 4.0” paradigm

Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities

Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of small and medium-sized businesses – recipients of support; the unified state register of taxpayers; the state information register of accounting (financial) reporting; the “Transparent Business” service. It is concluded that the information and statistical databases of the Federal Tax Service of Russia have a significant potential for partial formation of statistical reporting data of small and medium-sized businesses, and are also acceptable for economic and statistical analysis of the activities of both a specific entity and a group of entities