ON SOME TRENDS IN THE DEVELOPMENT OF THE RUSSIAN FISHERIES. PART 9. FISHERY TAXATION ISSUES
Fish resources are an important part of Russia's national wealth, and therefore require a special approach to use. There are various ways of rational, i.e. satisfying public and private interests, the use of fish resources. Tax policy is one of them. Choosing the right tax policy is a challenging task. The purpose of this paper is to identify the specific taxation of the commercial use of fish resources in Russia and recommendations aimed at improving the fishing tax policy. The methodological basis of the study is a bioeconomic approach to fisheries. The paper examines the theoretical aspects of economic policies that seek to internalize fisheries externalities through adjusting taxes, and describes the advantages and disadvantages as well as problems that hinder the practical implementation of these policies. The authors come to the conclusion that special taxation of fishing rent can become one of the tools to ensure the balance of public and private interests in fishing.