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Кризис Правового Регулирования Экологических Платежей

Author

Listed:
  • Зарипов Вадим Маратович

    (юридическая компания «Пепеляев Групп»)

Abstract

В статье анализируется история оспаривания законности платы за загрязнение окружающей среды. сделан вывод о том, что данная плата по своей правовой природе является налогом и потому должна быть установлена федеральным законом. особое внимание обращается на нецелевое использование собираемых средств. аналогичные проблемы возникают в отношении утилизационного сбора и экологических взносов.The article contains an analysis of the history of challenges to the lawfulness of an environmental pollution charge. It has been concluded that this charge is a tax in its legal nature and therefore should be established by the federal law. The author pays particular attention to the funds collected not being used in line with their designated purpose. Similar problems arise in respect of the disposal charge and environmental levies.

Suggested Citation

  • Зарипов Вадим Маратович, 2014. "Кризис Правового Регулирования Экологических Платежей," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 6, pages 116-120.
  • Handle: RePEc:scn:031101:15724757
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