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Finance and Management
Reference:

Charges for the Negative Impact on the Environment: the First Estimates of New Laws

Danilova Natalia Vladimirovna

PhD in Law

Docent, the department of Administrative and Financial Law, Tyumen State University

625000 Russia, Tyumen, Lenina Street 38

nvdanilova@mail.ru

 

 

DOI:

10.7256/2409-7802.2014.4.13804

Review date:

05-12-2014


Publish date:

19-12-2014


Abstract: The Federal Law 219-FL "On Amendments to the Federal Law "On Environmental Protection" and some legislative acts of the Russian Federation" passed July 21, 2014 provide for a radical reform of a number of the most important institutions of environmental law including charges for negative impact on the environment. The paper analyzes new provisions of the basic environmental law. Attention is focused on such issues as changes in the list of paid negative impacts; identification of persons obliged to pay charges; regulation of payment rates; the use of multiplying coefficients; accounting for the costs of activities on the environment protection; responsibility for untimely or incomplete payment of fines. The study uses general and special research methods, namely dialectical, formal and logical, formal and legal as well as comparative legal methods. The analysis has led to the conclusion that most problems in the legal environmental regulation have been eliminated. At the same time the study reveals some gaps and inconsistencies in norms of the new law. The author raises the question of vague legislative wording, in particular regarding the identification of persons who are obliged to pay charges for the negative impact on the environment. Also, the author notes the incorrect use of the terms in the regulations of multiplying coefficients.
 
 


Keywords: environment protection, negative impact, charges, payers, encouraging environmental activities, environmental legislation, non-tax payments, environment, negatively impacted objects, fee
This article written in Russian. You can find full text of article in Russian here .

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