Principles of Assessing the Fiscal and Tax Mechanism of the Environmental Agenda
https://doi.org/10.21686/2413-2829-2026-3-147-157
Abstract
The article is devoted to the development of the principles of the budgetary and tax mechanism of the environmental agenda. The relevance of the study is due to the fact that in the context of increasing environmental requirements and limited budgetary resources, there is an increasing need for a unified approach to their analysis. In the literature, individual requirements for subsidies and tax benefits are considered in fragments, and the system of principles applied to the entire range of instruments remains undeveloped. The purpose of the article is to substantiate and systematize the basic principles that ensure a comparable assessment of budgetary and tax instruments, taking into account the specifics of the environmental component. The methodological framework includes the analysis of scientific literature, regulatory and methodological documents, as well as the generalization of approaches to assessing state support, environmental regulation, and the effectiveness of using budget funds. The article results in the formation of a system of principles applicable to the tools of the budgetary and tax mechanism. The practical significance of the study is determined by the possibility of using the proposed approach for further development of criteria and methods for assessing state environmental policy measures.
About the Author
S. V. Frumina
Plekhanov Russian University of Economics ; Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Svetlana V. Frumina, PhD, Associate Professor of the Department for World Financial Markets and Fintech; Associate Professor of the Department of Public Finance
36 Stremyanny Lane, Moscow, 109992
49/2 Leningradskiy Avenue, Moscow, 125167
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Review
For citations:
Frumina S.V. Principles of Assessing the Fiscal and Tax Mechanism of the Environmental Agenda. Vestnik of the Plekhanov Russian University of Economics. 2026;(3):147-157. (In Russ.) https://doi.org/10.21686/2413-2829-2026-3-147-157
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