Abstract: The relevance of examination of the recycling fees is justified by the accumulated problems in the area of environmental protection measures and reprocessing of household and industrial waste in the Russian Federation. The ongoing “waste reform” produce substantial results, while the environmental problems results in strong social tension in the society. The subject of this research consists in the recycling fees, which are part of the current system of fiscal tax payments. The object is the relations established in withholding and redistribution of financial resources within the budget-tax system of the Russian Federation. Special attention is paid to the purposive nature of the accumulated funds, prompting research on the experience of latter years of the socialist economic system, the system of the young sovereign state of the Russian Federation, as well as modern experience of development and maintenance of budget. The scientific novelty of this research consists in the assessment of conducted transformations in the part of recycling fee collection, which on the one hand are aimed at systematization and universalization of the current system of fiscal tax payments, while on the other – at simplification of the mechanisms of collection and preservation of the purpose of payments. The main conclusion of the conducted research consists in the thesis that the current recycling fee collection, as well as the proposed new recycling fee collection within the structure of the Taxation Code of the Russian Federation, do not hold solution of environmental issues, instead being used predominately as a fiscal instrument of the revenue part of the budget.