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Quasi-taxes in the Context of Environmental Charges

N.P. Mayurov
D.A. Makarov
Professor, the Department of Theory and History of State and Law, Saint-Petersburg Law Academy, Doctor of Law, Professor, Honoured Lawyer of the Russian Federation
Head of the Department of Administrative Law and Proceeding, Saint-Petersburg University of Technology, Management and Economics, PhD in Law, Associate Professor
St. Petersburg
St. Petersburg


  • tax
  • taxpayer
  • tax base
  • tax rate
  • tax authorities
  • entrepreneur
  • industrial waste
  • disposal fee
  • environmental fee
  • The article focuses on problematic issues dealing with introduction of a new environmental tax with legislative proposals of the government of the Russian Federation on feasibility of imposing this tax in the Russian Federation being considered. All elements of taxation concerning environmental charges are examined. In addition tax administration perspective is studied with regard to organizations and entrepreneurs that are environmentally harmful in the course of their economic activities. Prospects for the reform of the tax legislation of the Russian Federation aimed to eliminate the so-called "quasi-taxes" are being studied.

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