ENVIRONMENTAL FEE AS THE MAIN SOURCE OF ENVIRONMENTAL MEASURES

This article refers to the problem of environmental pollution by the enterprises in the conditions of the market competition. Currently, the state of the environment is one of the key indicators of the level of development of the state. Despite the high level of technological development of the country, the problem of wastes processing and disposal is still one of the major environmental problems. Those businesses that comply with environmental law have the high competitive advantages. Such companies are few. In this regard, the paper examines the basic mechanisms of tax regulation of the activities of enterprises that affect the environment. The comparative analysis of the environmental fee and charges for environmental pollution is conducted. Conclusions about the role of this fee and charge for the state and society are made.

ecology, tax, fee, environmental fee, production wastes, disposal, tax regulation, level of pollution, budget, processing, environment.

Kalacheva O. S., Taranova M. V. Environmental fee as the main source of environmental measures // Business. Education. Law. Bulletin of Volgograd Business Institute. 2017. No. 1 (38). P. 179–182.