THE IMPROVEMENT OF METHODS AND INSTRUMENTS OF ENVIRONMENTAL MANAGEMENT TAX REGULATION
The article presents the financial relations of environmental management tax regulation and tax distribution among budgets. The mineral extraction tax (MET) becomes the linchpin of the regulatory charges for the extraction in the Russian Federation. The federal budget receives the major part of entire revenues from extraction and export of petroleum and gas. At the context of petroleum demand and price reduction which appers to be a threat to the national financial security. The main goal of the research was to substantiate the necessity of the other of taxes for natural resources role increase such as taxes for the usage of wood, water and land resources, fauna and water biological resources usage fees and also the effluent tax. In the present paper the following objectives have been attained: the structure of the natural resources tax system has been analyzed; the analyzis of their role in budget revenues has been made; the stracture of the tax system for the natural resources exploitation in the European Union has been considered as well as the methods and tools to improve the taxation of the natural resources exploitation improvement have been proposed. The scientific methods of dialectics, system, analyses, and economy statistics have been employed within the conducted research. It has been concluded that the enhancement of other taxes for natural resources efficiency allows not only to grow the budgetary reveenues but also to stimulate the effective usage of natural resources al well as the technical and economic development of our country.