ENVIRONMENTAL TAXES: CLASSICAL AND CONTEMPORARY CONCEPTS OF THE ESSENCE

Autor: Vladimir V. Gromov
Jazyk: ruština
Rok vydání: 2016
Předmět:
Zdroj: Статистика и экономика, Vol 0, Iss 4, Pp 41-45 (2016)
Druh dokumentu: article
ISSN: 2500-3925
DOI: 10.21686/2500-3925-2014-4-41-45
Popis: 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.
Databáze: Directory of Open Access Journals