WATER TAX AS AN ELEMENT OF THE TAXATION SYSTEM IN THE RUSSIAN FEDERATION

Aim.  To explore the system of taxation with water tax and show that water resources are not unlimited, the economical and rational use of water resources makes it possible to optimize tax payments to both legal entities and individuals, and individual entrepreneurs.

Methodology. The dynamics of accruals and receipts from the water tax, the dynamics of tax rates for various uses of water resources, which depend on the basin of a river, lake or sea, are considered. The multiplying coefficients for the tax rates of the water tax for the main types of water use within the limit, which are set at a certain value to all basic water tax rates, are analyzed. The article uses a comparative method, the method of arithmetic differences, elements of predictive analysis.

Results. The analysis showed that the amount of tax payments paid by taxpayers of water tax depend on the following factors: the economic region where the water facilities are located; river, lake, sea basins; type of use of water resources (for water intake, water areas, hydropower, wood alloy); tax rates; increasing coefficients. It has been proven that the more taxpayers use water bodies, the more they pay water tax. If taxpayers take and spend water resources in excess of the established norm, then the excess tax increases fivefold.

Research implications. All water sources in our country belong to the state. Legal entities and individuals, as well as individual entrepreneurs, on the basis of a permit (license), take water from both surface and underground water bodies for their own needs, float wood on water bodies, and generate electricity without water intake. Therefore, the use of water bodies in our country is carried out on a paid basis. Tax rates for water tax are legally defined in a fixed amount and are annually indexed by an adjustment factor. The correction factor for water tax rates for the main types of water use carried out within the permitted limits is fixed in the Tax Code of the Russian Federation until 2025 inclusive.

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