CARBON TAX AS A FACTOR IN THE DEVELOPMENT OF “GREEN” ENTREPRENEURSHIP IN RUSSIA

The relevance of the research is due to the weak study of external factors in the development of “green” entrepreneurship, there is an underestimation of their influence. The aim is to determine the role of carbon tax in the development of “green” entrepreneurship in Russia. Research methods: theoretical, logical, statistical, graphic. Scientific novelty consists in clarifying the definition of “green” entrepreneurship; interpreting world experience in stimulating the reduction of carbon emissions as applied to Russia; identifying the challenges for Russia in the context of the introduction of a transboundary carbon tax; assessing the impact of the introduction of a carbon tax on the level of development of “green” entrepreneurship in the country. “Green” entrepreneurship is defined as entrepreneurial activity that combines business goals and environmental protection goals. A comparative analysis of the implementation of government initiatives to reduce carbon emissions identified Kazakhstan among the leaders. The largest amount of carbon emissions is found in the PRC. Russia implements constructive measures to level out carbon emissions. The consequences of the implementation of positive and negative scenarios of state carbon regulation for “green” entrepreneurship in Russia are analyzed. The low effect of Russia’s climate policy on the economy, ecology and society is noted. In Russia from 2016 to 2019 there is no growth in the volume of “green” investments. Since 2016, over 50 % of payments for the use of natural resources is the utilization fee, and its share is increasing. For other payments, a decrease is recorded. The share of payments for adverse environmental impact in the structure of payments for the use of natural resources decreased by 8.5 times from 2009 to 2019. The factors were fundamental changes in the legislation on the accrual and payment procedure, introduced in 2016. A close correlation between certain types of payments for adverse environmental impact and “green” investments in the protection of atmospheric air (–0.82) and lands (0.65) is revealed. Measures aimed at the development of “green” entrepreneurship are proposed.

entrepreneurship, “green” entrepreneurship, “green” investments, carbon tax, carbon regulation, state “green” regulation, “green” entrepreneurship incentives, climate dumping, exports, decarbonization of the economy

Ignatova I. V., Luzina T. V., Alieva K. A., Shchupak E. F. Carbon tax as a factor in the development of “green” entrepreneurship in Russia. Business. Education. Law, 2022, no. 1, pp. 124—131. DOI: 10.25683/VOLBI.2022.58.161.