Legal regulation of taxation in the context of global climate problems
- Authors: Lyutova O.I.1
-
Affiliations:
- HSE
- Issue: No 6 (2024)
- Pages: 165-171
- Section: Scientific reports
- URL: https://journal-vniispk.ru/1026-9452/article/view/263271
- DOI: https://doi.org/10.31857/S1026945224060154
- ID: 263271
Open Access
Access granted
Abstract
The article is devoted to the conceptual issues of the development of the tax system of Russia in the conditions of “greening of the economy”. The analysis of the impact of the development of climate policy on the change in the structure of taxation in the context of environmental safety is presented. The emphasis is placed on the need to use the collective concept of environmental taxes to realize the possibility of a comprehensive analysis of the transformation of the legal regulation of the tax system during the “green” economy. The article discusses possible options for the future design of taxation against the background of intensification of emission reduction and energy efficiency improvement.
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About the authors
Olga I. Lyutova
HSE
Author for correspondence.
Email: lutova.olga@mail.ru
PhD in Law, Leading Researcher of the Institute of State and Municipal Management
Russian Federation, MoscowReferences
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