Abstract: The study of the evolutionary aspect of changes in the composition and structure of fiscal instruments of environmental protection in the Russian Federation is particularly relevant under the influence of the international scientific and public agenda in the field of sustainable development. The purpose of the research is to analyze the experience of using payments and fees of a direct and indirect environmental nature, institutional forms of their mobilization and application, as well as the level of effectiveness of their impact on achieving the goals set – to find an answer to the question of ways to eliminate shortcomings and possible measures to improve the mechanism of their collection and use. The author examines the institutional structure of fiscal instruments for influencing environmental problems of doing business. On the one hand, the tendency towards centralization of income management is shown, since the target state extra-budgetary funds were disbanded with the transition to income distribution through the budget levels of the budgetary system, on the other hand, the experience of other institutional forms. The analysis and assessment of the structure of environmental payments and fees is given, among which there are payments with the status of a system codified instrument administered by the Federal Tax Service of Russia, as well as a number of uncodified fees, fiscal payments and parafiscalities. The conclusion is made about the comparability of Russia's practice with the actions of developing countries, as well as the influence of a number of cross-border factors on environmental fiscal payments policy, in particular the EU's CBAM, and the reaction of business to changes in rules in the field of environmental taxation is assessed. Examples of responsible attitude of companies to the problems of the ecological state of the country and regions are given.

Keywords: environmental policy, environmental incentives, tax credits, corrective taxes, carbon footprint, EU's CBAM, ESG, parafiscalites, environmental taxes, tax

Abstract: The article is devoted to the study of the problems of fiscal regulation of the rational use of natural resources to achieve the goals of sustainable economic growth and improve the quality of life of the population. According to official statistics, it should be noted that it is difficult to identify individual problems on the impact of direct taxation of the use of natural resources on the effectiveness of environmental management in Russia. Great practical importance in theoretical and applied economics is attached to strengthening the environmental component in taxation. The purpose of the study was to analyze the prospects for the development of the implemented directions of the tax policy of rational environmental management to ensure the environmental safety of Russia. In modern tax systems, a separate aspect highlights the directions of tax regulation of the use of natural resources, providing a fiscally significant effect on budget revenues at all levels and increasing the environmental potential of rational environmental management. Various general scientific methods were used in the research process, including: abstract-logical, comparative analysis, generalization, as well as tabular and graphical methods. When studying the practical experience of tax regulation of effective environmental management, SWOT analysis methods, as well as variable and trend analysis are used. The authors provide a systematic analysis of the practice of ensuring budget revenues of the subjects of the Russian Federation and their compliance with the policy of rational environmental management, as well as determining the causal relationship of the considered features of taxation of the use of natural resources in Russia. The procedure for taxation of environmental management is important for the formation of fiscal sustainability and ensuring high efficiency of tax policy in the field of rational environmental management. The state policy of taxation of environmental management should be based on the principle of preserving the interest of investors in investments in environmental protection measures, providing tax incentives and preferences for the introduction of new waste-free production technologies. The prospects for further development of tax regulation of effective environmental management should be aimed at activating public-private partnerships by stimulating private investment in the creation of new and modernization of existing assets of the "green" economy, as well as optimizing environmental monitoring.

Keywords: budget, environmental safety, environmental governance, fiscal regulation, tax policy, environmental management, environmental protection, effective taxation, tax base, the tax rate

Abstract: In modern global conditions, the solution of issues related to the payment of environmental management is of particular relevance. In many countries, one of the main mechanisms for countering environmental pollution is the environmental tax, which in the Russian Federation takes the form of a parafiscal payment, that is, a fee for negative environmental impact. The article analyzes the foreign countries experience in the application of economic mechanisms for regulating environmental externalities (externalities), draws conclusions about the features of environmental taxation abroad, identifies classification features and types of environmental taxes, payments, and fees used in foreign practice, and offers recommendations on the application of environmental taxes in the Russian Federation. In most developed countries of the world, market mechanisms are used to regulate issues in environmental policy, which facilitate the adoption of decisions by economic entities aimed at reducing environmental harm with the lowest economic costs. At the same time, tax instruments are designed to assess the relationship between the contributions of polluting enterprises to budgets and the degree of harm these enterprises cause to the environment. The environmental tax is the main instrument for regulating issues related to the negative impact on the environment. The experience of the EU and OECD countries shows that environmental taxes, which make up a significant part of the revenue base of the budgets of these countries, are understood as taxes on environmentally hazardous economic activities.

Keywords: market mechanism, taxation, economic costs, harm to environment, environment, foreign experience, classification of environmental taxes, environmental externalities, tax, environmental tax

Abstract: The subject of the research is the theory and methodology of taxation in connection with use of environmental objects aimed to reduce the negative impacts on it, approaches to determining the status of taxes levied when using the environment, trends in the development of the taxation system aimed to reduce negative impacts on various natural objects, means to stimulate the use of resource-saving and environmentally neutral technologies in foreign countries. Particular attention is paid to the development of environmental taxes abroad on the basis of approaches to reducing emissions developed within the framework of the Convention on Climate Change and subsequent decisions on reducing emissions of harmful substances at the international level. Research methods: observation; description; analysis and synthesis; logic; comparison. Research methodology: consideration of the theoretical principles of the taxation system with a negative impact on the environment; identification of the interrelationships of the elements of this system and the violation of interrelations; formation of theoretical conclusions for national interests based on the study of taxation practice. The main conclusions of the study are: 1) all the countries under study apply tax instruments aimed to reduce the negative impact on the environment, the specifics of the taxation systems are determined by the specifics of the resource potential and historical aspects; 2) the regime of cross-border carbon regulation is a form of struggle for the competitive advantages of European companies. The novelty of the study is: 1) the priority importance of the taxation system with regard to the environment, which has a cross-border and transnational character, is revealed; 2) the need to stimulate the introduction of technologies aimed at reducing greenhouse gas emissions and other harmful substances is proved; 3) the features of the implementation of the mechanism of cross-border carbon regulation in the Russian Federation in the current economic conditions are outlined.

Keywords: energy taxes, transport taxes, tax incentives, natural object, taxation of environmental management, environmental tax, carbon regulation, environmental protection, negative impact, green technologies

Abstract: Currently, the problems of taxation of mineral extraction in the Russian Federation are very relevant, which is due not only to the formation of the monetary fund of the state, designed to finance the solution of various national tasks, but also to the rational use of natural resources. The mineral extraction tax (MET) is systemically important from the standpoint of the formation of tax revenues of the budget system of the Russian Federation. The industry specifics of the Russian economy, the predominance of extractive industries in GDP, and ensuring the profitability of the activities of extractive companies determine the significant attention of the state, business, and science to the issues of collection, administration, distribution, and reform of the mineral extraction tax. The subject of the study is the MET in the tax system of the Russian Federation. The methodological basis of the research consists of analysis, synthesis, ascent from the abstract to the particular, logical and historical methods, as well as other general scientific methods. The place and role of the MET in the tax system of the Russian Federation are considered, the place of this tax in the system of payments for the use of natural resources levied on the territory of our country is determined. Based on the statistical reports of the Federal Tax Service of the Russian Federation, it has been established that the receipts of mineral extraction tax are steadily increasing from year to year. This trend is due to an increase in the production of such types of hydrocarbon raw materials as oil, natural gas and gas condensate. It is determined that the contribution of the subjects of the Russian Federation to the formation of the monetary fund of the country is unequal, due to the difference in the mineral resource base in the regions. It is shown that in the coming decades Russia has a powerful potential to increase the tax revenues of the budget system through taxation of hydrocarbon production. The problems of taxation of mineral extraction in Russia are highlighted. The author comes to the conclusion that the budget system of the Russian Federation has a significant tax potential in the field of taxation of natural resources extraction, provided that favorable conditions for doing business are created.

Keywords: gas condensate, hydrocarbon raw materials, use of natural resources, taxation of minerals, minerals, mining, tax system, oil, natural gas, taxation

Abstract: The subject of this research is the procedure for the preferential treatment of VAT, sale operations with noble metals and gemstones established in the Paragraphs 9 and 10.3 of the Article 149 of the Tax Code of the Russian Federation. The exemption procedure, which is typical for such norms, has a number of peculiarities: it is not mandatory, since the taxpayer in accordance with the Tax Code has the right waive it and impose taxes on the same operations at the rate of 20%; it is not universal, since often granted to particular customers; it is not used by all taxpayers. Based on the example of noble metals at all stages of their promotion, since ore mining to sale of end products, the author analyzes different collection procedures of VAT (20% rate, exemption, 0% rate). Assessment is given to the effectiveness of application of preferential taxation procedures for noble metals and gemstones from the perspective of budget revenues, business operations, purchasing power, and compliance with the basic principles of VAT collection. For this purpose, the author builds the three models of VAT collection using the example of noble metals. The conclusion is made that the use of preferential procedures in the VAT calculation mechanism often leads to incompatibility of the interests of the state, business, and the end-consumer. Moreover, it contravenes the integral system of VAT collection, i.e. the principle of neutrality. Therefore, it is suggested to waive the privileges set in the Paragraphs 9 and 10.3 of the Article 149 of the Tax Code of the Russian Federation, and apply the rate of 20%. A number of additional recommendations were made on taxation of the end noble metal products.

Keywords: principles of collection, calculus models, efficiency, precious metals, gems, interests of the budget, standard rate, features of benefits, levying VAT, waiver of benefits

Abstract: The subject of this research is the theory and methodology of taxation of natural resource extraction, including raw hydrocarbon materials and solid minerals, approaches towards allocation of tax burden between economic agents, development trends in taxation system of extraction of different types of minerals. Special attention is given to the questions of improvement of tax administration of extractive sector based on implementation of the new digital information technologies of transmitting data on the output of minerals and reform of the institution of declaration of tax. Research methodology includes: consideration of the principles of taxation system of natural resource extraction; determination of interconnection between the elements of this system and its disturbance; formulation of theoretical conclusions on the basis of studying the practice of taxation and tax administration. The scientific novelty consists in identification of vulnerability of taxation system of natural resource extraction from external factors, including world prices for mineral raw materials; substantiation of measures on neutralization of such dependence; proof of the need for harmonization of the key concepts of Taxation Code of the Russian Federation and legislation on the depth, and formation of the system of direct assessment of reasonableness and effectiveness of point-based and categorical incentives on extraction of natural resources. The article substantiates the vectors of reform of tax declaration system regarding the extraction of natural resources and determination of tax liabilities on the records of government reserve of natural resources. An algorithm is developed for organization of direct oil metering at the wells, using the modern digital technologies.  

Keywords: tax preference, tax administration, tax policy, tax burden, tax return, mineral extraction tax, mineral resources, oil, solid minerals, customs duty

Abstract: The subject of this research is the examination of relevant problems of taxation and administering the oil sector companies in the conditions of changes in oil prices. Special attention is given to the analysis of results of the conducted policy within the framework of tax maneuver with regards to hydrocarbons extraction activity. The goal consists in the analysis of the impact of changes in taxation legislation related to increase in the rates of excise duty for the refined petroleum and introduction of damping mechanism for oil refining companies, as well as improvement of taxation and administering of oil extraction companies. The conclusion is made that the implementation of damping mechanism allows to efficiently and seamlessly regulate the oil products prices even in the conditions of rapid drop in oil prices. In the conditions of drop in oil prices on the international markets, the Russian oil refining plants would reorient significant volume of exports toward domestic market. The taxation reform in oil sector would lead to increase in the refining throughput and output of high quality oil products. The author underlines the need of reducing the tax-exempt minimum in calculation of coefficient that characterized the dynamics of global oil prices, which leads to the increase of tax rates on oil.

Keywords: tax rate, damping mechanism, tax maneuver, oil refining, taxation, Reverse excise tax, tax administration, gasoline, diesel, oil

Abstract: Fuel and energy industry is a major budget revenue generating sector of national economy, therefore fiscal regulations associated with this activity play an crucial role in the socio-economic development of our country. The subject of the research is the evolution of the taxation system in the sphere of hydrocarbon fuel extraction in the Russian Federation. The aim of the research is to prove the need to impose special tax that would be based on revenues from gas and oil extraction. The author of the article analyzes grounds for imposition of an alternative way of resource rent extraction and prospects for further distributon of additional tax for all gas and oil industry. The research was carried out using general research methods such as analysis and generalisation of scientific research data, standards, specifications and guidelines, historical analysis and systems approach. The scientific novelty of the research is caused by the fact that the author systematizes and analyzes all legislative attempts that have been made before imposition of tax to extraction of hydrocarbon fuel based on the financial analysis of extraction-associated revenues taking into account summarized expert evaluations regarding new taxation regime and prospects for implementing it. As a result of the research the author discovers that prerequisites and attempts to impose special tax based on revenue from extraction of hydrocarbon fuel have been there throughout the last two decades. According to the author of the article, complete shift of the Russian Federation from tax imposed on gross figures to profit-based tax would be inadvisable. In order to encourage gas and oil extraction, it is better to keep to the current taxation system that offers extraction tax and gradually impose additional income tax on certain mineral resource sites. 

Keywords: uplift, R-factor, financial results, additional income, changes in tax laws, extraction taxes, hydrocarbon fuel, deposit, tax, oil extraction

Abstract: The subject of the research is a set of economic relations arising in the process of taxation between the state and gas and oil companies. The object of the research is the tax regulation of activities in the gas and oil sector. The purpose of the present article is to substantiate the investment-oriented and resources-saving mechanisms of tax regulation of the gas and oil sector based on the differentiated approach to defining the tax burden of gas and oil companies depending on their rental capacity, size of their investment orientation and ecological safety of production. In the course of writing this article the author has used normative and complex approaches to analyzing the efficiency of taxation in the gas and oil sector as well as general and special research methods such as retrospective analysis, systems approach, functional structure analysis, observation, instrumental methods of grouping, selection, comparison and generalization. As a result of the analysis of different state strategies in the sphere of taxation of holdings and consolidated groups of taxpayers, the authors have offered their own recommendations on how to improve their tax encouragement in Russia. In particular, the authors have suggested to soften demands towards consolidated group participants, to decrease or cancel a mandatory time period, to extend the content of a consolidated group of taxpayers by granting access to tax consolidation not only to resident companies but also to individual subdivisions of foreign companies, and to extend the scope of tax consolidation for a number of other taxes besides the profit tax. The main conclusions of the research underline the need to maintain an active state support of developing gas and oil processing technologies, exploring new deposits and involving low profitable and high risk oil reserves which would lead to positive prospects of extending the cluster approach in the gas and oil sphere.

Keywords: import, export, taxation, income, oil and gas sector, cluster approach, tax regulations, products, industrial clusters, budgetary system

Abstract: The subject of the research is economic relations arising in the process of taxation of economic entities that perform in the agricultural sector. The established mechanism of taxation and tax regulation of the agricultural sector do not fully perform necessary functions and do not take into account all specific features of individual segments, in particular, agricultural industry, moreover, this mechanism is subject to frequent changes under the influence of objective external and internal factors. In this regard, it is necessary to further study the influence of taxation on decisions made by economic entities performing activity in the agricultural sector taking into account their industry characteristics. It is also necessary to study problems related to the need for regulatory impact of taxes on the basic factors of the agricultural industry. The methodological basis of the research involves the evolutionary systems approach that allows to reveal the contents of tax regulation of economic entities' activity in the agricultural sector. When solving particular tasks of the research, the author has used such methods as analysis, indexing, grouping, selection, comparison and summary as well as other methods of scientific research. In her research Orobinskaya has expanded theoretical concepts on taxation and tax regulation in the agricultural sector with reference to sectoral affiliation of economic entities and their influence on the results of economic activity taking into account objective factors of developing the level of the tax burden in the agricultural sector through supporting versatile targets of the policy aimed at developing agricultural sector and extending investment activity of agricultural entities which fully ensures achievement of the key indicators of agricultural development set forth by the Government of the Russian Federation in order to obtain the best results in the agricultural policy being implemented. 

Keywords: agriculture, agricultural sector, tax policy, tax regulation, tax burden, taxation, single agricultural tax, Income tax, VAT, tax planning

Abstract: The subject of the research is the system of mineral extraction taxation, problems and prospects for its development. At the modern stage relations in the sphere of raw materials and oil and energy resources are growing especially important because they make a significant influence on the economic growth of the state. The author of the present article pays special attention to the state tax policy in the sphere of mineral extraction taxation. The author examines such aspects of the topic as the need to improve efficiency of the mineral extraction taxation system and to encourage measures aimed at restoring mineral resources in particular branches of economy. The research of the practice of collecting mineral extraction tax was based on the use of general research methods (observation, logical analysis, economic analysis, complex analysis and analogy) as well as specific research methods and procedures (comparison and generalization, selection and grouping of data). The author offers recommendations on how to improve the mineral extraction taxation system under modern conditions. The author analyzes the dynamics of tax revenues from mineral extraction taxes into the Russian Federation budget and defines the main factors that influence the collectability of the aforesaid tax. The author's contribution to the topic is her recommendations on how to review the mineral extraction taxation system and distribute mineral extraction revenues between chains of the budgetary system as well as to shift the emphasis to the taxation of rent revenues and implementation of measures aimed at increasing efficiency of tax authorities' supervisory activities, etc. The author's contribution to the research is also her recommendations aimed at developing the rational system of mineral extraction taxation and increasing efficiency under modern  Russian conditions. 

Keywords: tax load, tax rates, regulation, rent payments, tax system, taxes, budget, oil, gas, control

Abstract: The subject of the present research article is the need to increase budget revenues from exploitation of national resources. According to the author of the article, this is a typical problem not only for the Russian Federaton. In his research Kapitonov notes that current external economic and geopolitical changes contribute to the decrease of profitability of economic entities of the Russian fuel and energy sector which is bound to have a negative impact on the volumes of tax revenues for the federal budget because these tax revenues considerably depends on the business activity of the energy sector in general. In this article Kapitonov provides a comparative-analytical evaluation of the dynamics and structure of budget revenues in terms of the two basic taxes (corporate tax and mineral extraction tax). The main results of the present research is the key strategies that can contribute to the growth of profitability and rentability of economic entities of the Russian energy sector in the medium and long term which, in its turn, could have increased general volumes of tax revenues for the budget. 

Keywords: sustainable development, tax revenues, budget, resource rents, taxes, fuel and energy sector, innovative development, rental income, natural resources, consolidated budget

Abstract: The subject of the research is some features of taxation of oil industry. The authors also prove the need for imposing tax on financial result for taxpayers and state budget in general. In recent years there have been many debates on oil industry taxes because these are the revenues that fall under income producing revenues. There are constant attempts to reform the process of taxation in the oild sector. In this regard, the authors suggest to introduce a draft law about imposing tax on financial result. The authors prove that this tax will allow to replenish the state budget by imposing tax on excess profits from extracting highly profitable oil resources and to guarantee profitability of extracting from the fields that are at the late stages of their development as well as of extracting resources difficult to recover and resources from the fields without infrastructure facilities. Through scientific, inductive, deductive and analytical methods of research the authors have investigated the role and place of the influence of tax on financial performance of oil companies in particular and the economic system of the Russian Federation in general. The authors consider the impact of the aforesaid tax on the profitability of investment projects, oil input and level of tax burden on oil companies. The question whether it will be useful to include the corporate profits tax into the structure of tax on financial result is of particular scientific interest. According to the authors, their recommendations to transform excess profits tax into tax on financial result, to include corporate profits tax into the structure of tax on financial result and to provide a free choice of the tax system will guarantee the economic stability of the country in the sphere of taxation of natural resources and allow to overcome the growing difficulties of tax legislation. These questions become especially important under the conditions of our country's economy being dependent on raw materials and stiff balance of the oil market.  

Keywords: revenues, tax burden, tax regulation, tax capacity, mineral extraction tax, tax on financial result, mining, excess profits tax, tax breaks, investment projects

Abstract: The article deals with topical issues of corporate taxation of the oil sector in the fall of oil prices. Particular attention is paid to the analysis of the first results of the ongoing tax policy in the activities of production of hydrocarbons. The aim of the research is to study the effect of changes in tax legislation relating to the reduction in the rate of export customs duty on crude oil and an increase in the base rate of the severance tax on the activities of oil companies and the formation of federal budget revenues. To achieve the stated purpose the authors have used scientific methods of research (monitoring, generalization, comparison) and specific methods (symbolic modeling (histograms), preparing tables, statistical method). The article contains a number of conclusions. In particular, the article reveals the problem of the need to increase investment in oil production, which is exacerbated due to changes in the macroeconomic situation. The authors of the article also highlight the prospects of introducing a tax on the financial results, as well as the conclusion of the unavailability of Russian executive bodies for the introduction of this tax because of the high risks for the federal budget.

Keywords: taxation of the oil industry, changes in tax laws, tax maneuver, severance tax, export duties, financial results, oil price, investments, new hydrocarbon deposits, axation of natural resources

Abstract: The subject of the study. Because the primary of the leading sectors of the economy is the oil industry, the mineral extraction tax is one of the main sources of replenishment of the Russian Federation budget. Minor changes in oil prices on the international market have a tremendous impact on the state Russian Federation budget, the problem of replenishment of budget has been particularly relevant lately. The mineral extraction tax has proved its fiscal orientation, while its regulatory function receded into the background, thus accumulating a lot of problems in the field of oil production. The authors of the article analyze alternative methods of taxation in the oil industry in Russia in order to improve it in modern terms. Methodology. By using the systems approach and statistical methods, the authors of the article analyze the current state of the mineral extraction tax and conduct a comparative analysis of alternative methods of taxation of oil production in Russia. The novelty of the study. Conclusions. The article reveals the shortcomings of the mineral extraction tax and considers alternative methods of taxation in the oil industry in Russia. The conclusions on the impact of sanctions against Russia are made. The hypothesis of the article is to assess the effectiveness of the taxation system for the oil industry, particularly, the role of the added revenue tax.

Keywords: technology, investment, oil production, state budget, added revenue tax, mineral extraction tax, tax efficiency, sanctions, raw materials, tax maneuver

Abstract: The subject of the research is the economic relations arising in the course of taxation of mineral resources in the Russian Federation. The object of the research is the tax on the extraction of minerals as well as peculiarities of its calculation and payment to the federal budget. It should be noted that the use of natural resources in Russia creates an objective need for effective assessment of taxes on natural resources payable by natural resource users to the government which in most cases is the owner of resources and bears the burden of restoration environmental assets. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the Russian Federation Government resolutions, materials of scientific conferences. The authors have used the abstract logical, monographical, statistical-economical and other methods of economic research. The main contribution of the authors is their proposed method of effective planning and forecasting of revenues from the tax on mineral extraction in the short term (considering the low world prices for raw materials) and guarantee of the attraction of investments in the mining sector of the economy to the federal budget of the Russian Federation in the long term. Thus, in the authors' opinion, the government's anti-crisis measures are needed to ensure further tax revenues from tax under study.

Keywords: tax revenues, tax control, oil prices, oil and gas extraction, tax rate, tax burden, taxation, MET (mineral extraction tax), resource payments, federal budget

Abstract: The subject of the research is the study of tax payments for the use of natural resources in the Russian Federation. Particular attention is given to defining the role of the tax on extraction of mineral resources, water tax, fees for the use of wildlife resources and the use of aquatic biological resources in the structure of revenues of the budget system of the Russian Federation. In the course of the analysis the authors have revealed the dynamic growth of revenues of these taxes and fees. The authors also prove that it is necessary to avoid the high dependence of taxes and fees for natural resources. When writing this article the authors have used the methods such as the research method, deductive and inductive methods, the methods of synthesis and analysis and the comparative method. The main conclusion of the research is that the federal tax on mining has been ranked among the direct taxes in terms of revenue. Furthermore, it is necessary to strengthen the role of water tax and charges for the use of wildlife resources and water resources. 

Keywords: gas, fees, water tax, tax on mineral extraction, oil, raw materials potential, water resources, minerals, natural resources, tax revenues

Abstract: Transition to the neo industrial development requires building an effective system of waste processing and resource recycling. This would allow to change the quality of the economic growth and to encourage research and development and innovations as well as to overcome environmental constraints and to improve the quality of life of the population. One of the main elements of this system is the recycling of vehicle waste. The financial basis for the development of industry of auto recycling in provided through collection of car (vehicle) recycling fees in Russia. Funds from the proceeds are used to subsidize infrastructure projects and expenditures of private recycling companies. In this regard, the objective of the study was to assess the effects of fiscal regulation of recycling vehicle waste in Russia and to determine the main directions for its improvement during the transition to neo industrial development. The authors of the article compare the contribution of the automotive industry and the recycling industry in the EU and the Russian Federation economies. Based on the example of many years of experience in the development of autorecycling in the EU in accordance with the requirements of the Directive End of Life Vehicles Directive the authors examine the functional purpose of vehicle recycling fees. On the basis of the comparison of forecast and actual figures for the amount of subsidies of autorecycling and vehicle recycling fee accumulated in the federal budgets , the authors assess the effectiveness of the collection of vehicle recycling fees in Russia. According to the results of the study the authors have concluded that there is a gap between the theory and practice of collection of the vehicle recycling fee in Russia which is demonstrated by untypical for this payment protective and environmental functions during the operation of the car but not recycling. However, every year the gap between the volumes of incoming car vehicle fee and the amount of subsidies for car recycling is increasing which demonstrates the dysfunction of payment as an incentive for the development of vechicle recycling. In conclusion,  the authors offer the basic directions for improving the fiscal regulation  of the development of autorecycling in Russia emphasizing the need to ensure the conditions for neo industrialization.

Keywords: fiscal regulation, processing, vehicle recycling fee, neo-industrial development, recycling, vehicle, waste, utilization, tax, subsidy

Abstract: The actually of the ecological problem is currently obvious. Today, governments of many countries orient on a new way of development of the economic system, trying to reduce the negative impact on the environment, colossal expenditures of natural resources and increase of social differences. The current aggravation of the ecological situation demands creation of new stimuli, strengthening of the infrastructure of the market and market mechanisms, promotion of a more rational expenditure of natural resources and more economical using of them. Thus, the subject analyzed in this article is ecological taxes as an instrument of the government’s tax policy. The authors stress the necessity of a revision of Russia’s legislation in the sphere of taxation in order to make it more ecology-oriented. They analyze the experience of several countries in using “green” taxes, compare the situation in the sphere of ecological taxation in Russia and several other countries, and substantiate the necessity of using ecological taxes in the Russian economy. In connection with this, the authors use such general and specific methods of analyzing economic phenomena as the inductive-deductive method, analysis, synthesis, the method of dialectical cognition, the method of comparison, analogy, generalization and modeling.  Basing of the results of their analysis, the authors suggest a number of measures, which, in their opinion, can improve the current situation – an adoption of a separate legislation act, aimed at securing the main principles of regulating the environment protection with the help of economic instruments; a legal fixation of mechanisms of regulating relations in the sphere of environment protection; using of reduced tariffs for “ecologically safe” producers, production, raw materials, etc., abolition of subsidies for “ecologically unsafe” regions of the country; introducing increased tariffs for producers who pollute the environment; optimization of the transport tax.

Keywords: tax on natural resources production, water tax, transport tax, ecological problem, "green" taxes, ecological tax, tax legislature, fee for pollution, ecologization of tax legislation, environment

Abstract: The article describes the priorities of investing in Russia’s oil industry and the financial possibilities of implementation of oil projects in the conditions of the current tax system, the decline of oil prices, the decline of the ruble’s exchange value and sectoral sanctions. The need for tax credits in the oil industry is viewed in connection with the main segments of the industry – exploration of oil deposits and production and refining of oil, as well as in connection with changes in the geography of production, the practicability of capital investments in large, medium-sized and small oil business and the opportunities of the development of the industry through its organic and non-organic growth. Analysis of financial sources for the expansion of investment activities allows the author to highlight the capabilities and limitations of the own and borrowed capital, as well as direct and indirect participation of the state in the financing of oil industry. The investments’ potential of the oil industry and its risks are estimated for the industry at large and in the context of the largest Russian companies in comparison with leading foreign companies. On the basis of this analysis, the author suggests some measures for the development of the investments’ potential. The author comes to the conclusion that the companies’ crisis management programs should be based on re-estimation of their investment portfolio: there should be a reduction of the share of expensive scavenger oil projects and an increase of the share of less costly energy efficiency projects. Besides, companies should also implement some measures for cutting down operational, investment and financial expenses and improve the efficiency of production. In its turn, the government should take decisive steps toward the new tax regime, which should provide an increase of correlation between the financial results and taxation and stimulate the reclamation of new oil deposits and advanced refining of oil. These new tax regulations should enable oil companies to make plans for the future.

Keywords: financing of oil projects, investment potential, investing activity, the demand in investments, revenues of oil companies, tax stimulation of investments, taxation of oil industry, structure of capital, investment climate, tax privileges

Abstract: Since Russia has a resource based economy the tax on mineral extraction is one of the main sources of replenishment the budget of the Russian Federation. Minor changes in oil prices on the global market have a tremendous impact on the state budget of the Russian Federation. Thus, the problem of replenishment of the budget is becoming particularly important. So far the MET function was mostly of fiscal nature, its regulatory function went into the background, thus accumulating a lot of problems in the field of oil production. The article reveals the shortcomings of the tax on mineral extraction in Russia and discusses ways to improve it in current conditions. The study applies a systematic approach and statistical methods to evaluate the current state of the tax on the extraction of minerals as well as challenges and prospects for its future development. It draws conclusions on the quality of the RF tax policy in the field of taxation of oil production. The study reviews changes in the current legislation. Currently, there is an annual increase in absolute revenues from the mineral extraction tax to the federal budget and the growth of the share of tax in the structure of the budget. However, despite the positive dynamics of MET, the shortcomings of the existing taxation system in the oil production sector negatively affect the status and development of the oil industry.

Keywords: budget revenues, oil, mineral extraction tax (MET), tax burden, rent component, benefits, raw materials, investment, technology, tax maneuver.

Abstract: Water biological resources are an important element of natural resources of Russia. Economic use of water biological resources involves a system of calculations between users and the state which on one hand is the owner of these resources, and on the other hand, bears the main burden of expenses on restoration of natural potential in the territory of Russia. In this regard, the present article is devoted to collection levies for using objects of water biological resources. The author of the article emphasizes the need to make necessary additions to the Tax code of the Russian Federation and Fishery Regulations for the Northern fishing basin set forth by the order No. 13. of the Russian Federal Fisheries Agency dated January 16, 2009. At the present time the Ministry of Agriculture of the Russian Federation together with the Russian Federal Fisheries Agency and other federal executive authorities studies a question of definition of a rate of levy for using the aforesaid water biological resource on the basis of the industrial quota ‘opilio crab’ in the Barents Sea established for 2014 (998.91 tons). Also the Government of the Russian Federation submitted for consideration the draft federal law “On modification of Article 333.3 of Part second of the Tax code” that includes an addition to the section ‘The Northern Basin (the White Sea, Internal Sea Waters, the Territorial Sea, the Exclusive Economic Zone of the Russian Federation and the Continental Shelf of the Russian Federation in the Laptev Sea, the Kara Sea and the Barents Sea and the Region of Svalbard Archipelago)’ establishing a levy for the opilio crab at the rate of 35 000 rubles. The Russian Federal Fisheries Agency finds it possible to agree on the presented project without remarks. Acceptance of the offered rate of levy would allow to carry out auctions on sale of shares of quotas for catching opilio crab. Thus the additional income of the budget of the Russian Federation would make about 400 million rubles.

Keywords: financial arrangements, rate, levy, government, water biological resources, using, availability for a price, opilio crab, Far Eastern Basin, Northern Basin.

Abstract: The author of the article provides a definition of the agricultural holding as a complex organizational structure where each member performs his specific functions and tasks in order to support the flow of the production and financial cycle, to increase the total gains and raise the general profitability of a company. The author of the article describes special features of taxation of agricultural holding companies which means that each independent member of the holding must be regarded as a taxpayer. The head company is an individual taxpayer, too, that is responsible for paying corporate taxes and levies and management of the taxation process at the same time. The head company and affiliate (dependent) companies are equally and mutually liable for the non-payment of taxes. The author also offers a definition of the accounting policy for taxation purposes of an agricultural holding. The author also describes the main elements of accounting policy of an agricultural holding regard their profit tax. The author defines incentive rates for the profit tax paid by agricultural enterprises and describes how tax amounts are distributed among budgets. The author also discusses advantages and disadvantages of using the general and special taxation regimes.

Keywords: unified agricultural tax, organization, taxation management, taxes, accounting policy, agricultural holding, profit tax, tax regime (tax regulations), accounting, procedure.

Abstract: The object of the present research article is the methods used for evaluating tax burden of economic entities in the sphere of gas supply as well as the tax burden in the economic sector where the fuel gas is being produced and distributed. The technical approach to evaluating tax burden of gas supply companies that means plain calculation of the ratio of the total tax amount to be paid to the budget to the total revenue does not provide any additional information except for accounting results. The purpose of the present article is to create and substantiate the method of objective estimation of tax burden of gas supply companies. Research methodology used in the article includes the following methods: deduction, induction, synthesis, analysis, comparison, generalization and mathematical modeling. Conclusion: objective estimation of tax burden of legal entities in the sphere of gas supply involves determination of the severity of fiscal burden. In order to achieve the aforesaid goal, the author of the article had to solve a number of problems. Determination of the level of tax burden of a gas supply company implies evaluation of the influence of actions to perform obligations and realize taxpayers’ rights on the current and future financial status of an economic entity. In the algorithm used for determination of the severity of fiscal burden on gas supply companies, special role is given to identification of the degree of negative impact of tax relations on a taxpayer’s investing activity. To evaluate tax burden of an economic entity in the sphere of gas supply, it is also important to compare parameters of tax burden to the fiscal burden on the sector in general, on a particular constituent of the Russian Federation and individual gas supply c ompanies.

Keywords: gas supply, gasification, tax burden, investing activity, financial sustainability, Gross Regional Product, added value, proceeds, total revenue, effectiveness of production activity.

Abstract: In this article the authors raise an important issue of oil and gas income and their considerable influence upon the formation of the federal budget. Moreover, the authors prove considerable dependency on the raw resources in Russia. The authors offer to form budgetary reserve to avoid substantive dependency on oil and gas income. Currently the natural resources are not used efficiently in Russia. The interests of the state are not always being protected. At the same time the consumers (entrepreneurs) of natural resources lack the stimulate for the rational use, since their main goal is to gain profit. The authors analyzed oil and gas income into the federal budget of the Russian Federation in 2010-2012, and singled out their role in tax income. The analysis has shown that the tax on mining of natural resources has the largest share, proving topicality of the issue.

Keywords: deplete resources, rent, mining of natural resources, natural resources, oil and gas incomes, oil, natural gas, oil and gas complex, raw materials potential, rational use of natural resources.

Abstract: This article discusses the questions of optimization of tax payments at the conclusion of the various types of production sharing agreements. Under current law, when making these types of agreements, the benefi ts are not available, that is the main risk is the investor. At the same time reducing the fi nancial risk is only possible by reducing tax revenues. With a view to select the direction of optimization benefi ts are determined by features of the tax regime of activities under the agreement on production sharing, as well as major opportunities to reduce their tax payments. In particular, the features of the main kinds of tax benefi ts - tax on mineral extraction, VAT and profi t tax.

Keywords: oil production, tax planning, production sharing agreement, tax exemptions, tax on mineral extraction.

Abstract: Currently there is a number of complications, regarding the MET taxation of gas mining, and object of taxation. Existing tax legislation lacks due terminology on types of natural resources. The article includes analysis of problem of MET taxation of various types of gas, such as separated raw gas, gas condensate, associated gas. These materials are supported by references to court decisions on MET disputes, explanations of tax administration bodies. Keywords: tax, MET, gas, user of natural resources, mining, natural resources, FTS, Ministry of Finances, arbitration, raw materials.

Keywords: nalog, NDPI, gaz, dobycha, iskopaemoe, FNS, Minfin, arbitrazh

Abstract: The author researched the theoretical aspects of the rent taxation of iron and steel production, the latter being one of the main branches of economy in the Russian Federation. The article contains the author’s analysis of the existing tax laws regulating this sphere of economic activity and his estimations of an optimal share of the government of rental income from the iron ore production. The author evidently showed that there is a correlation between the government’s rent withholding and existing economic feasibility of this industry.

Keywords: nalog, NDPI, nedra, metallurgiya, renta, iskopaemye

Abstract: Currently, the law-enforcement practice and the legal tax doctrine regard the issue of legal regulation of payments for environment pollution as topical. The author studied normative legal acts and judicial practice and offered a number of possible solutions, such as: 1) changing the existing order of legal regulation of payments for environment pollution by incorporation of provisions on taxation on these payments into the Tax Code of the Russian Federation; 2) cancellation of payments outside the TC. Keywords: levy, nature management, pollution, ecology, payment, court, Code, tax, enterprise.

Keywords: sbor, zagryaznenie, ekologiya, platezh, sud, kodeks, nalog, predpriyatie

Abstract: The complication with the legal construction of the tax on mining of natural resources is that it is placed between two branches of the legislation – tax and levies legislation and natural resources legislation. The result is contradiction of interest, which exists throughout the mechanism of implementation of tax, and in practice it undermines both the budgetary function and the protection of nature/ Due to its nature, TMNR is an important resource, which should be operated by both legislation on taxes and levies and on natural resources. Keywords: TMNR, FTI, depth of the earth, payment, collision, law, natural resources, mining, gas, oil. Keywords: TMNR, FTI, depth of the earth, payment, collision, law, natural resources, mining, gas, oil.

Abstract: The lesser prices for oil became one of the most unpleasant consequences of financial crisis for the Russian Federation. In the near future, there might be changes in calculation of the oil export custom fee. Keywords: nature management, export, custom, tax risks, oil, financial crisis.