FISCAL EFFICIENCY OF PAYMENT FOR NEGATIVE ENVIRONMENTAL IMPACT

The purpose of this study is to supplement the theoretical justification for the concept of fiscal environmental reform by studying payment for negative environmental impact as a revenue part of the state budget. The article considers the current system of environmental taxes, fees and payments in advanced foreign countries and in the Russian Federation; it analyzes budget revenues from environmental taxes as well. It is noted that in many developed countries the tax burden tends to shift from "labor" taxes to "environmental" ones. The main method of research is structural and dynamic analysis. In order to increase the budget revenues, the possibility of introducing the concept of "environmental tax" into the tax system of Russia is being considered, taking into account the successful experience of foreign countries. An increase in the amount of revenues from environmental taxes, fees and payments in order to achieve a sustainable fiscal policy does not guarantee an improvement in the country's environmental situation. That is why the article raises the problem of compatibility between the fiscal efficiency of environmental fees for negative environmental impact and the mechanism of natural environment restoration, i.e. the designated purpose of spending incoming funds. A compromise between the state's revenue generation and the usefulness of environmental taxes for nature is possible. It should be taken as a postulate that the effectiveness of the payment for the negative environmental impact as a tax will be achieved only if it is linked to the costs of environmental protection. All together – replacement of the payment for negative environmental impact by an environmental tax and "colored" income – will make it possible not only to increase budget revenues, but also to implement the state environmental policy at a high level, one of the goals of which is to finance measures to preserve and restore the environment.