Improving the environmental taxation system

Abstract

The use of environmental taxes is expanding in many countries around the world. The introduction of environmental taxation pursues two main goals : a fiscal goal aimed at replenishing the state budget , as well as the use of economic levers to stimulate environmental protection . The globalization of economic relations makes it possible for producers to locate their production facilities in countries with low production costs, including those with a low level of taxation. This creates prerequisites for international companies to optimize not only corporate tax and VAT rates, but also to optimize payments for environmental taxes and fees. Reducing payments of environmental taxes does not encourage enterprises to introduce and apply technological processes that take care of the environment. Thus, the efforts of industrialized countries aimed at reducing the technological load on the environment will be leveled to a certain extent. It is proposed to unify environmental legislation and the rates of environmental taxes and fees at the international level, so that international corporations, in order to obtain additional profits, do not resort to using countries with low environmental tax rates and imperfect environmental protection legislation for this purpose. The transition to vehicles using electric energy as an energy source requires the creation of an appropriate technical infrastructure. For the period of creation of such infrastructure, it is necessary to stimulate the production of vehicles and diesel engines.