| Наименование статьи | Taxation in the System of Natural Resource Management and its Influence on the Economic Development of Northern Territories |
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| Страницы | 109 |
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| Аннотация | The paper considers types of taxes on and payments for the use of natural resources and shows their volume and dynamics in Northern regions of Russia. We highlight tax policy in the system of natural
resource management from the point of view of coordinating private and public interests and observing social and territorial justice. The goal of the paper is to present the findings of a research on the theory and
practice of taxation in the system of environmental management and its impact on economic development in the Northern territories. The objectives are as follows: to determine the types of tax exemptions for the use of non-renewable natural resources, to reveal current problems in fiscal relations, to establish general
principles of taxation of environmental management and to assess its effectiveness. Scientific novelty of
our study consists in the fact that we assess imbalances in the system of economic federalism in terms of taxation and the excessive gap between the places of production and consumption of natural resource revenues. Our study is relevant in a practical perspective because it determines current problems in tax and budget relations, establishes general principles of taxation of environmental management essential
for the strategy of public administration in economics, analyzes and evaluates its effectiveness in Russia’s
Northern regions. The research methodology we use is based on the theories of taxation, environmental economics and regional economics. In order to achieve the goals and objectives of the study, we use
methods such as quantitative comparison, dynamic and static analysis of tax revenues related to the use of natural resources in the Northern regions of Russia; this makes it possible to reveal relevant problems
in fiscal relations. |
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| Ключевые слова | types of taxes and payments, use of natural resources, taxation in the world and Russia, Northern regions, performance assessment, volume, dynamics and structure of taxes, fiscal relations |
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| Журнал | Economic and social changes: facts, trends, forecast |
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| Номер выпуска | 6 |
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| Автор(ы) | Лаженцев В. Н., Чужмарова С. И., Чужмаров А. И. |
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