摘要：The relevance of article is determined by the fact that one of the main wealth of Russia is the set of its natural resources and its environment. Nowadays, the rational and careful use of the environment and its wealth become the important objectives facing the countries of the world. Global deterioration in the ecological situation puts the problem of transition to the waste-free or low-waste production technology before the mankind. The subject of this research is the ecological tax as the economic instrument of environmental protection and efficient environmental management. The key indicators characterizing the impact of business activities on the environment and natural resources (such as dumping of the polluted sewage, emissions of pollutants in atmospheric air, water intake from the natural water objects for the use for the period from 1992 to 2017) were systematized. The author proved the expediency of introduction of the ecological tax. Some criteria for the evaluation of optimality of the ecological taxation were offered. Comparative, economical and statistical methods of the analysis were used for the justification of the conclusions. The results of the research can be used in the sphere of the improvement of the tax legislation of the Russian Federation and also for the modernization of the environmental policy of Russia during planning and implementation of the measures directed to the increase in the efficiency in the sphere of environmental management and environmental protection.
其他摘要：The relevance of article is determined by the fact that one of the main wealth of Russia is the set of its natural resources and its environment. Nowadays, the rational and careful use of the environment and its wealth become the important objectives facing the countries of the world. Global deterioration in the ecological situation puts the problem of transition to the waste-free or low-waste production technology before the mankind. The subject of this research is the ecological tax as the economic instrument of environmental protection and efficient environmental management. The key indicators characterizing the impact of business activities on the environment and natural resources (such as dumping of the polluted sewage, emissions of pollutants in atmospheric air, water intake from the natural water objects for the use for the period from 1992 to 2017) were systematized. The author proved the expediency of introduction of the ecological tax. Some criteria for the evaluation of optimality of the ecological taxation were offered. Comparative, economical and statistical methods of the analysis were used for the justification of the conclusions. The results of the research can be used in the sphere of the improvement of the tax legislation of the Russian Federation and also for the modernization of the environmental policy of Russia during planning and implementation of the measures directed to the increase in the efficiency in the sphere of environmental management and environmental protection.
