About transfer of environmental payments to the status of the environmental tax

• Филичева Татьяна Петровна

  T.P. Filicheva Vladivostok State University of Economics and Service. Vladivostok. Russia

• Gorkina I.D.

  I.D. Gorkina Сenter of innovations and high technologies \"Concept» Moscow. Russia

The transfer of environmental payments to the status of taxes and the introduction of appropriate amendments to the Tax code of the Russian Federation is a controversial and complex issue. Putting forward the task of increasing fiscal discipline, this issue is poorly developed and unbalanced, ignores the stimulating and compensatory nature of public environmental payments, reducing the effectiveness of environmental policy of the state and creating new legal conflicts of environmental legislation. Keywords: quasi-tax payments, environmental pollution, environmental payments.