THE ISSUE OF PAYMENT FOR NEGATIVE PHYSICAL IMPACT ON THE ENVIRONMENT: THEORETICAL AND LEGAL PROBLEMS

The article examines the theoretical and legal problems of establishing a fee for negative physical impact on the environment. The legal nature of the fee for negative impact and the correlation between its compensation and fiscal functions are analyzed. The existing approaches to the regulation of physical impacts (noise, vibration, electromagnetic radiation) are studied, and the necessity of amending the current legislation is substantiated. The authors conclude that the introduction of this fee is advisable, but requires the preliminary development of scientifically based standards and differentiated rates, as well as a system of incentives for enterprises implementing the best available technologies.