The issues of interaction between the state and business are topical, as companies provide socio-economic development of territories. At the same time, they leave a significant ecological footprint, which causes the need to stimulate environmentally responsible behavior. In this regard, we propose to improve such a financial instrument for regulating the activities of enterprises as environmental taxation. Russia already has a number of developments in this area, but implementation as a separate system is causing debate in the scientific community. In this regard, the purpose of the research was to study the Russian practice of introducing new and reforming the existing tax instruments of interaction between the private and public sectors in the context of environmental protection. Therefore, the article shows the practice of application of special tax regimes, investment agreements and projects, creation of special economic zones and realization of certain benefits and preferences for companies. The results of the study have shown that Russian legislation allows improving the implementation of environmental taxation at the federal, regional, as well as local levels. This opens up in the future the possibility of mathematical analysis of the implementation of this tool by different methods and identification of the most effective one. The methods of system analysis, tabular and graphical data visualization, statistical methods of initial data processing were used in the research. The information base was provided by the works of domestic authors, data from Rosstat, EMISS and news sources.
The issues of interaction between the state and business are topical, as companies provide socio-economic development of territories. At the same time, they leave a significant ecological footprint, which causes the need to stimulate environmentally responsible behavior. In this regard, we propose to improve such a financial instrument for regulating the activities of enterprises as environmental taxation. Russia already has a number of developments in this area, but implementation as a separate system is causing debate in the scientific community. In this regard, the purpose of the research was to study the Russian practice of introducing new and reforming the existing tax instruments of interaction between the private and public sectors in the context of environmental protection. Therefore, the article shows the practice of application of special tax regimes, investment agreements and projects, creation of special economic zones and realization of certain benefits and preferences for companies. The results of the study have shown that Russian legislation allows improving the implementation of environmental taxation at the federal, regional, as well as local levels. This opens up in the future the possibility of mathematical analysis of the implementation of this tool by different methods and identification of the most effective one. The methods of system analysis, tabular and graphical data visualization, statistical methods of initial data processing were used in the research. The information base was provided by the works of domestic authors, data from Rosstat, EMISS and news sources.
The article was prepared in accordance with the state task for the Federal State Budgetary Educational Institution of the Russian Academy of Sciences on the topic of research No. FMGZ-2022-0012 "Factors and methods of sustainable socio-economic development of territorial systems in changing conditions of the external and internal environment".