Taxation of natural resource management in the Russian Federation: trends and prospects

The relevance of the study is due to the fact that taxes and fees in the environmental management system occupy an important place in the structure of state regulation of rational environmental management. With a moderate and correct approach to the application of resource taxes and fees, stable economic growth of the country is ensured. The purpose of this study is a comprehensive study of the theoretical and practical foundations of environmental taxation in the Russian Federation, as well as the identification of problems and the proposal of reasonable measures to eliminate them. During the study, such general scientific methods were used as: research method; synthesis and analysis method, graphical method, scientific abstraction method. Using the research method, we studied the educational, normative and statistical material. Using the method of synthesis and analysis, the work estimates the income from taxes and fees for the use of natural resources for a certain period, and also calculates the share of them. The graphical method was applied when organizing digital material in tables. Based on the method of scientific abstraction, the author provides reasonable conclusions and suggestions for solving existing problems in the field of research topic. The paper identifies a number of legislative problems related to the taxation of mining; identified shortcomings in the calculation and application of the tax on additional income from the extraction of hydrocarbons. To solve these problems, a set of multidirectional measures is proposed to improve the system of taxation of natural resources in order to ensure a balance between the fiscal interests of the state and the principles of rational environmental management.