国外运用经济机制调节环境外部性的经验

Maksim Olegovich Ivanov
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摘要

在现代全球条件下,解决与支付环境管理费用有关的问题是特别重要的。在许多国家,对付环境污染的主要机制之一是征收环境税,在俄罗斯联邦,这种税采取的是财政支付的形式,即对不利的环境影响收取费用。文章分析了国外运用调节环境外部性(外部性)的经济机制的经验,总结了国外环境税的特点,确定了国外实践中使用的环境税、付款和费用的分类特点和类型,并就俄罗斯联邦环境税的应用提出了建议。在世界上大多数发达国家,市场机制被用来管理环境政策中的问题,这有助于经济实体作出旨在以最低的经济代价减少环境损害的决定。同时,设计税收工具是为了评估污染企业对预算的贡献与这些企业对环境造成的危害程度之间的关系。环境税是调节与环境负面影响有关的问题的主要工具。欧盟和经合发组织国家的经验表明,构成这些国家预算收入基础很大一部分的环境税被理解为对有害环境的经济活动征税。
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Foreign experience in the application of economic mechanisms for regulating environmental externalities
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.
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