ОRGANIZATIONAL STRUCTURE OF STATE STIMULATION OF ECOLOGICAL-ORIENTED BUSINESS (russian language)
The article proposes the organizational structure of state stimulation of environmentally oriented business. Norms are considered that should be developed based on the results of completed, specially conducted scientific research, survey and design work, using foreign experience. The matrix-rating approach to the assessment of pollution of the environment with the purpose of applying tax, investment incentives and penal sanctions is substantiated. In order to stimulate ecologically oriented business, it is necessary to use a matrix-rating approach to the assessment of environmental pollution in order to apply tax, investment incentives and penalties. To do this, a matrix of total volumes of pollutant emissions into the atmosphere from stationary and mobile sources of pollution should be made taking into account their aggressiveness, the total volumes of pollutant discharge into water bodies also taking into account their aggressiveness and the total volumes of disposal (dumping) of waste at landfills, polygons. The basic systems of preferential taxation are defined for stimulation of reduction of volumes of polluting substances: regulatory taxes should be aimed at the direct prevention of pollution of natural resources, and the tax is commensurate with the economic and environmental damage to the natural environment and public health. The financing taxes are aimed at the collection of monetary amounts and their accumulation in the budget, from which various environmental protection measures are financed. The peculiarity of this type of environmental taxes is that they should not be tightly linked to the negative consequences of production and economic activity. Funding environmental taxes should take into account specific technologies, types of products that must be restricted in production (environmentally hazardous technologies and products), and also when waste management is costly.
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