Environmental Taxation as a Tool for Investing in Eco-Innovation

Aim. To identify the effectiveness of the current environmental taxation in Russia, analyze the experience of other countries and offer recommendations for development in this direction.

Methodology. The dynamics of Russia’s positions in the Global Innovation Index (GII), including in terms of resources and innovation results for 2015-2020, is considered. It shows that Russia has fallen lower in some positions compared to previous years. Stimulation in eco-innovation is most often supported by a system of tax incentives. It is cheaper for some enterprises that pollute the environment to pay a fine than to invest in eco-technologies. Therefore, in Russia it is necessary to quickly introduce a new environmental tax according to the principle “whoever pollutes the environment more, pays ten times more tax.” The article uses a comparative method, the method of arithmetic differences, elements of predictive analysis.

Results. Based on the analysis of environmental taxation in Russia and abroad, the author identifies principles that can become the foundation of a new effective system of environmental taxation in Russia.

Research implications. To achieve the goal, the theoretical aspects of environmental taxation were considered and an assessment of existing environmental taxes was carried out. It has been proven that an effective environmental tax should encourage an enterprise to invest in innovative eco-technologies to protect the natural environment. The new mechanism for regulating the use of natural resources will be able to solve many problems and move Russia away from the emerging global threat, thereby increasing the country’s well-being and creating better environmental conditions for future generations.

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