Microcosm of Ecologic Taxation in Russia
https://doi.org/10.21686/2413-2829-2022-1-42-54
Abstract
The article analyzes wordings of the category ‘ecosystem’ as a form of interaction in economics. Drawbacks of the current definitions of the term were identified and the wording of the category ‘ecosystem’, which is the most substantiated for the present research, was presented. The term ‘microcosm of ecologic taxation’ was introduced and defined. Common features and differences, the structure, elements and the internal set-up of the ecosystem and microcosm were described. The author underlined the strategic importance of the ecosystem approach in view of possible evolution of the ecosystem (microcosm) value (principle idea) in conditions of instability, the place of microcosm of ecologic taxation was identified in the economic system of Russia. The key part in microcosm being studied is assigned not to economic entities and administrative agents but to the network of interrelations, tools and control levers integrating them. The forms of its actors’ interaction are shown, i. e. persons united by their involvement in ecologic tax payment (beneficiaries, tax payers and bearers). The idea and definition of the cluster as an association underlying microcosm were given. The cluster was shown as a complicated association of simple entities of economic relations, working in similar social-demographic, climatic and natural-resource conditions. The cluster structure was depicted as an element of the structure of ecologic taxation microcosm. The article substantiated the possibility to use microcosm of ecologic taxation as a management tool aimed at providing ecologic security of the country.
About the Author
N. A. Zatsarnaya
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Nadezhda A. Zatsarnaya - Assistant of the Basic Department of International Law, Finance and Economy of China
36 Stremyanny Lane, Moscow, 117997
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Review
For citations:
Zatsarnaya N.A. Microcosm of Ecologic Taxation in Russia. Vestnik of the Plekhanov Russian University of Economics. 2022;(1):42-54. (In Russ.) https://doi.org/10.21686/2413-2829-2022-1-42-54
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