The characteristics of Russian and Mexican environmental taxation systems

This note examines Russia’s current environmental taxation system by comparing it to that of Mexico. In recent years, the process of ‘greening’ Russia’s taxation system has made good progress but it still has a long way to go before it achieves the level of developed countries, the latter operating...

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Detalles Bibliográficos
Autores: Matvienko, Irina, Myakshin, Vladimir
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2024
País:México
Institución:UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO
Repositorio:Mexican Law Review
Idioma:inglés
OAI Identifier:oai:ojs.pkp.sfu.ca:article/19185
Acceso en línea:https://revistas.juridicas.unam.mx/index.php/mexican-law-review/article/view/19185
Access Level:acceso abierto
Palabra clave:environmental taxation
green tax
green economy
Mexico
Russia
fiscalidad medioambiental
impuesto ecológico
economía verde
México
Rusia
Descripción
Sumario:This note examines Russia’s current environmental taxation system by comparing it to that of Mexico. In recent years, the process of ‘greening’ Russia’s taxation system has made good progress but it still has a long way to go before it achieves the level of developed countries, the latter operating a whole set of dedicated taxes designed to stimulate sustainable economic growth and generate wealth with zero environmental impact. Russia’s efforts towards a modernized environmental taxation have unfolded by optimizing the existing taxes, fees and non-tax payments, establishing the pollution quotas, and regulating greenhouse gas emissions. In this study, we explore the feasibility of applying Mexican environmental taxation practices in Russia.