A need for structural changes in taxation towards ecologization
Importance The taxes and charges related to natural resources are effective tools of economic incentives for environment protection and resource-saving. However, the main tax burden in the Russian regions is on workforce and enterprises, and proceeds from taxes and payments for the use of natural resources (land, water, forest, mineral resources, etc.) are insignificant. Objectives The objective is to justify the need for greening domestic tax policy through a progressive tax shift towards natural resource taxation. Methods On the basis of collection, processing and analysis of data from the statistical forms of tax reporting for 2006-2012, I revealed the main trends in tax revenues to the consolidated budget of the Vologda oblast. Results I analyzed the dynamics and structure of the tax revenues to the consolidated budget of the Vologda oblast. The analysis showed that taxes and charges related to natural resources are not income-generating components of the budget and do not perform a stimulating function for rational use of natural resources and resource conservation. The study proved that a set of measures on increasing efficiency of land tax collection may increase the financial capacity of municipalities for the purpose of transition to sustainable ecological and economic development. Conclusions and Relevance I conclude that the tax policy of the Russian Federation is not environmentally-oriented. To achieve its greening, it is necessary to implement structural changes in taxation focusing on taxes and charges related to natural resources. The results of the study may be of interest to government authorities to adjust the goals and objectives of the tax policy to achieve proportionality of tax revenues. The local authorities may use the obtained data to develop measures to increase a profitable part of budgets of municipalities.