The article reveals the issues referring to ecologization of the Russian tax system. The evident issue taken into account by the authors is the predominance of the environmental fiscal taxes, the main function of which is to replenish the revenues of the state budget. The environmental fiscal taxes prevail the environmental incomes, that are to be spent on financing environmental programs only. According to the authors, the first include energy, transport and resource taxes (payments), the second – emission taxes (payments). As for Russia, energy taxes are presented in the form of excise taxes on fuel, transport-in the form of excise taxes on vehicles and transport tax; resource taxes include: tax on mining, water tax, land tax, fees for the use of wildlife and for the use of water biological resources. The emission taxes (payments) are the following: payment for negative impact on the environment, environmental fee, recycling fee. The authors welcome the introduction of new and the increase in the amount of existing stimulating environmental taxes (payments), but warn against the situation of a possible decrease in the competitiveness of producers and the level of material well-being of consumers. To prevent this from happening, they recommend the principle of fiscal neutrality, which provides for an increase in environmental taxes while reducing other taxes for businesses and citizens.
environmental taxes (payments), energy taxes, transport taxes, emission taxes, resource taxes, fiscal taxes, stimulating taxes, environmental fee, utilization fee, payments for negative impact on the environment