Foreign experience in the application of economic mechanisms for regulating environmental externalities

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.