scholarly journals The ecological tax in Russia as the economic instrument of the environmental protection

2019 ◽  
Vol 91 ◽  
pp. 08046 ◽  
Author(s):  
Galina Semenova
Keyword(s):  
Environmental Management ◽  
Natural Resources ◽  
Environmental Protection ◽  
Tax Legislation ◽  
Waste Production ◽  
The Subject ◽  
The Russian Federation ◽  
Key Indicators ◽  
The Impact ◽  
Economic Instrument

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.

scholarly journals LEGAL PRINCIPLES OF THE AUSTRIAN TAX SYSTEM’S REGULATION

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Russian Federation ◽  
Federal State ◽  
Legal Principles ◽  
Federal States ◽  
Tax Legislation ◽  
Eurasian Economic Union ◽  
The Subject ◽  
The Russian Federation ◽  
Supranational Regulation

According to the Concept of the Foreign Policy of the Russian Federation, the establishment of the Eurasian Economic Union is a priority for Russia. It is necessary to take into account the experience of other federal states through the integration model’s creation. Austria is a federal state like the Russian Federation. The analysis of the Austrian experience in tax regulation including the implementation of supranational regulation rules in the national legislation may help to plan successful strategies. The article is focused on the legal basis for taxation in Austria. The subject of the research is the legal principles of taxation regulation, its dynamics, system and sources of tax legislation. The author concludes that 2015/2016 tax reform will change the implementation mechanisms of principles of federalism and justice. The research identifies tendencies for strengthening the role of federal regulation in taxation, harmonization of taxation procedures, revision of the economic model of taxation of physical persons’ incomes.

scholarly journals Legal relations peculiarities as a subject of legal regulation in the complex law branch

2020 ◽  
Vol 5 (5) ◽  
pp. 15-22
Author(s):  
Lyudmyla Dobroboh
Keyword(s):  
Public Relations ◽  
Natural Resources ◽  
Environmental Protection ◽  
Theoretical Study ◽  
Environmental Law ◽  
Legal Regulation ◽  
Future Generations ◽  
The Subject ◽  
Selection Of

The article deals with theoretical study of the selection of specific features of legal relations of complex lawbranches on the example of environmental law. Today, the subject of legal regulation in this area is public relations for environmental protection and rational use of natural resources in order to ensure the quality of the environment in the interests of present and future generations.

scholarly journals Crimes of terrorist and extremist nature: statistical results of implementation of the National Security Strategy of the Russian Federation

2020 ◽  
pp. 1-10
Author(s):  
Georgii Moskalev
Keyword(s):  
National Security ◽  
Russian Federation ◽  
Criminal Code ◽  
Security Strategy ◽  
Research Attention ◽  
National Security Strategy ◽  
The Subject ◽  
The Russian Federation ◽  
The Impact ◽  
Statistical Results

The subject of this research is the rate of recorded crimes of terrorist and extremist nature in their dynamics for the period of implementation of the National Security Strategy of the Russian Federation until 2020. For the purpose of discovering the impact of criminalization and decriminalization processes upon the changes of this index, the author explores s the norms on responsibility for extremist and terrorist crimes, which also comprise the subject of this research. Attention is given to corrections in method of accounting of such crimes in the examined period, as well as their impact upon the changes of the index. In the course of study it was discovered that compared to 2009, the number of recorded crimes of extremist nature during the period of 2014-2018 increased by 2.5-3 times, but in 2019 this index has returned to the initial numbers, which is explained by partial decriminalization of acts stipulated by the Article 28 of the Criminal Code of the Russian Federation. The number of recorded crimes of terrorist nature by 2019 superseded the 2009 index by almost 3 times, caused by criminalization of various accompanying manifestations of terrorist activity. The growth in the indexes of both cases relates to expansion of the list of actions attributable to the aforementioned categories of crimes in formation of statics. In the end, implementation of the Strategy cannot be assessed negatively due to growth in crime rate, since it is caused by the socially justified amendments to the Criminal Code of the Russian Federation and changes in statistical calculation.

scholarly journals The need for environmental competence of teachers for rational use of natural resources and environmental protection

2021 ◽  
Vol 291 ◽  
pp. 05001
Author(s):  
Sergey Yekimov ◽  
Viktoriia Nianko ◽  
Irina G. Ershova ◽  
Natalya Banko ◽  
Dmitriy Kucherenko
Keyword(s):  
Environmental Management ◽  
Environmental Education ◽  
Natural Resources ◽  
Environmental Protection ◽  
Developed Countries ◽  
High Tech ◽  
The Sustainable Development ◽  
The Face ◽  
Clean Air ◽  
Effective Part

Environmental education is one of the main tools for solving the problems of environmental management and environmental protection. In all highly developed countries, there is a tendency to develop technologies that contribute to reducing the harmful effects of human activities on the environment. The sustainable development of society and the economy in the face of growing demands for natural resources involves the careful treatment and transmission to future generations of clean air, genetic biodiversity and soil fertility. This can be achieved through the development of high-tech technologies based on environmental principles ,which largely depends on the quality of environmental education not only for specialists in the field of environmental management, but also for all people. We hold the view that environmental education has a great impact on the ability and skills of people to make decisions in accordance with environmental norms and standards. In order for environmental education to become an effective part of universal education, it is necessary first of all that every teacher has a competence in the field of ecology.

scholarly journals Economic Entities in the Context of Technological Modernization of Economy: Priority Trends Taking into Account Digital Transformation

2021 ◽  
pp. 74-87
Author(s):  
Anna Shkalenko ◽  
Yulia Tymchuk
Keyword(s):  
Russian Federation ◽  
Main Idea ◽  
Digital Transformation ◽  
Innovative Activity ◽  
Innovation Activity ◽  
State Support ◽  
Tax Legislation ◽  
Technological Modernization ◽  
The Russian Federation ◽  
The Impact

The basis of this study is the use of elements of an innovative methodology of post-institutional analysis based on the interdisciplinary synthesis, which involves overcoming the monodimensionality, dichotomization and dogmatism of many concepts of orthodox neo-institutionalism. The main idea of this study is to apply an interdisciplinary approach to study the impact of technological modernization on economic entities and identify priority trends taking into account digital transformation of public relations. The assessment of the current problems under study and the conceptual framework of the study were carried out on the basis of studying and rethinking the results of numerous works by European and Russian scientists, as well as the legislation of the Russian Federation. The regulatory framework covers current domestic legislation in the field of civil, business and tax law, which regulates innovative activities. As a result of the conducted research, it is established that innovative activity is managed by a large number of regulations of various industry affiliation, which do not have any systemic connection with each other. The existing terminological intricacy is revealed in innovation legislation. The current legislation, including at the level of the constituent entities of the Russian Federation, does not set the criteria and the indicators of an innovative organization. This serves as a factor that both complicates obtaining state support and hinders the wider introduction of innovations. The mechanisms of stimulating innovative activity provided by the tax legislation are investigated, and their effectiveness is also evaluated. The article proves the need for adoption of a special Federal Law aimed at regulating innovative legal relations. The need to improve the tax legislation is justified in terms of creating a special tax regime for subjects of innovative activity. It is proposed to expand the measures of state support for innovation activity within the subjects in the Russian Federation by introducing the institute of innovation voucher. The role of responsible innovations for sustainable business development in the period of digital transformation of society is defined.

scholarly journals ENVIRONMENTAL PROTECTION

2020 ◽  
Vol 35 (1) ◽  
pp. 203-2012
Author(s):  
A.A. Magadieva ◽  
◽  
B.S. Murzabulatov ◽  
Keyword(s):  
Environmental Management ◽  
Natural Resources ◽  
Environmental Pollution ◽  
Environmental Problem ◽  
Land Reclamation ◽  
Natural World ◽  
Rational Use ◽  
The Earth ◽  
Responsible Attitude ◽  
The Russian Federation

The article discusses the key sources of environmental pollution and measures to preserve the environment and nature. By rational use of the Earth’s natural resources and responsible attitude to the environmental problem, this situation can be radically changed. One of the important problems of mankind today is environmental pollution. The environment is the habitat, the natural world that surrounds a person; includes natural and artificial environments. In many constituent entities of the Russian Federation, garbage reform has already begun to work. The goal of the garbage reform is the elimination of illegal landfills and the transition to separate waste collection, sorting and recycling so that they can be reused. Old landfills are subject to reclamation. Land reclamation as an integral part of environmental management in the development of environmental management projects in accordance with the requirements of regulatory documents is required. Thus, nature conservation is a set of measures and measures aimed at the rational use and reproduction of all natural resources of the Earth, as well as the conservation of the gene pool of flora and fauna, wealth of the subsoil, clean water and atmospheric air.

scholarly journals Personnel Aspect in Ensuring the Judicial Activity Organization: Problems and Prospects

2021 ◽  
Vol 16 (10) ◽  
pp. 144-152
Author(s):  
D. I. Shtefan
Keyword(s):  
Russian Federation ◽  
Statistical Data ◽  
Executive Branch ◽  
Judicial System ◽  
Tax Legislation ◽  
The Russian Federation ◽  
The Impact ◽  
Budget Revenue ◽  
Activity Organization

The reform of the judicial system of the Russian Federation has been going on for over 20 years. Every year the country faces new economic realities and is forced to respond to emerging difficulties. The paper focuses on the insufficient level of remuneration of employees of the court apparatus (court officials), analyzes the causes of this problem, and provides a calculation based on open statistical data. The author puts forward proposals for finding additional sources of budget revenue, focuses on the problems of functioning of the institution of state fees and ways to eliminate them. As a way to solve the problem, a draft of amendments to tax legislation has been developed. The proposed initiative can be used as a compensatory argument for additional financing of the Russian judicial system. Raising the minimum and maximum thresholds for state duties is an inevitable reform due to the growing burden on the judicial system and the impact of inflationary processes. The judicial community should draw the attention of the executive branch of government to problems and possible ways of solving them.

EFFECTIVE MARKETING TECHNIQUES FOR FINANCIAL SERVICES IN THE CONTEXT OF DIGITALIZATION: PROSPECTS AND PROBLEMS

2020 ◽  
Vol 4 (12) ◽  
pp. 88-91
Author(s):  
N. S. BATANOV ◽  
Keyword(s):  
Russian Federation ◽  
Financial Services ◽  
New Technologies ◽  
Digital Economy ◽  
Growth Potential ◽  
Financial Systems ◽  
Rapid Pace ◽  
The Subject ◽  
The Russian Federation ◽  
The Impact

Recently, new technologies have been developing at a rapid pace. Technological processes have an impact on all sectors of the economy and social activities of the country. Therefore, the issue of transformation of the Russian and world economies is relevant in connection with the increasing digitalization of the country. The subject of this article is the impact of the digitalization of the economy on financial systems and markets. The article shows the growth potential of the digital economy. The boundaries and contradictions of the digital economy are determined, and the article provides the features of the formation of the digital economy in the Russian Federation.

Environmental Sanitation in Heredia

2022 ◽  
pp. 101-114
Author(s):  
Roxana Yasmín Durán Sosa ◽  
Iliana Araya Ramírez ◽  
Rui Alexandre Castanho
Keyword(s):  
Quality Of Life ◽  
Environmental Management ◽  
Sustainable Development ◽  
Environmental Sanitation ◽  
Impact Area ◽  
Access To Water ◽  
The Subject ◽  
Testing Techniques ◽  
The Impact

Costa Rica is recognized for its efforts in sustainable development. This study analyzes the challenges of environmental sanitation to articulate environmental management in the Canton of Heredia. Currently, the country faces significant challenges regarding access to water and environmental sanitation. This research contributes to the analysis of the challenges of the environmental sanitation system in this territory. The testing techniques and photographic registration in the impact area, along with the interviews with employees and professionals on the subject, and extensive bibliographic consultation support this methodology. The study's conclusions regarding the challenges of environmental sanitation are 1) legal and institutional framework faced by the environmental sanitation project of the Publics Services Company of Heredia (ESPH for its initials in Spanish), 2) strategy for the treatment of sanitary waters in the canton, and 3) improvement in the quality of life of the Heredia's citizens.

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