Improving the Mechanism of Taxation in Environmental Accounting

Student: Anisimova Elena

Faculty: St.Petersburg School of Economics and Management

Educational Programme: Economics (Bachelor)

Year of Graduation: 2018

Research in the field of development the system of environmental charges is an exceedingly important and relevant due to global ecological problems. The issues of environmental tax mechanism and possible ways of its improvement are discussed in this paper. Proposed the method for determining ecological payment as an element of resource-rent taxation in environmental accounting. The calculations and the justification of the effectiveness of the implemented approach are given in this paper. Key words: environmental tax, ecological payment, resource rent tax, environmental accounting.

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