DEVELOPMENT TENDENCIES OF THE ENVIRONMENTAL TAXATION: THE MODERN RUSSIAN PRACTICE

In order to improve the system of taxes and fees as a means of environmental protection, the existing standards for post-consumer waste management were analyzed and the budget losses of the Russian Federation from the application of these standards were calculated in the paper. It is shown that the standards for waste management for various groups of goods should be established on the basis of the actual recycling rate in the range of at least 26% 61%.