Features of foreign tax policy in connection with the development of green technologies

The subject of the research is the theory and methodology of taxation in connection with use of environmental objects aimed to reduce the negative impacts on it, approaches to determining the status of taxes levied when using the environment, trends in the development of the taxation system aimed to reduce negative impacts on various natural objects, means to stimulate the use of resource-saving and environmentally neutral technologies in foreign countries. Particular attention is paid to the development of environmental taxes abroad on the basis of approaches to reducing emissions developed within the framework of the Convention on Climate Change and subsequent decisions on reducing emissions of harmful substances at the international level. Research methods: observation; description; analysis and synthesis; logic; comparison. Research methodology: consideration of the theoretical principles of the taxation system with a negative impact on the environment; identification of the interrelationships of the elements of this system and the violation of interrelations; formation of theoretical conclusions for national interests based on the study of taxation practice. The main conclusions of the study are: 1) all the countries under study apply tax instruments aimed to reduce the negative impact on the environment, the specifics of the taxation systems are determined by the specifics of the resource potential and historical aspects; 2) the regime of cross-border carbon regulation is a form of struggle for the competitive advantages of European companies. The novelty of the study is: 1) the priority importance of the taxation system with regard to the environment, which has a cross-border and transnational character, is revealed; 2) the need to stimulate the introduction of technologies aimed at reducing greenhouse gas emissions and other harmful substances is proved; 3) the features of the implementation of the mechanism of cross-border carbon regulation in the Russian Federation in the current economic conditions are outlined.