ENVIRONMENTAL TAXES: CLASSICAL AND CONTEMPORARY CONCEPTS OF THE ESSENCE

Abstract

Modern practice of taxation necessarily concerns environmental taxes that are one of the basic instruments for environmental quality improvement in developed countries. Russia also tries to use its tax system to promote environmental protection policy. Against this background, understanding of what environmental tax is and past and present notion of its nature is very essential.

Keywords

• загрязнение окру жающей среды
• качество экологии
• экологическое налогообложение
• экологические налоги
• налог пигу
• принцип «загрязнитель платит»
• environmental pollution
• envi ronmental quality
• environmental taxation
• environmental taxes
• pigovian tax
• «pol luter pays» principle