DBPapers
DOI: 10.5593/sgem2017/53/S21.036

ENHANCEMENT OF THE INCENTIVE FUNCTION OF ECONOMIC MECHANISM FOR RATIONAL NATURAL RESOURCES MANAGEMENT

V. Rykunova, L. Goncharenko, S. Belousova
Wednesday 13 September 2017 by Libadmin2017

References: 17th International Multidisciplinary Scientific GeoConference SGEM 2017, www.sgem.org, SGEM2017 Conference Proceedings, ISBN 978-619-7408-10-2 / ISSN 1314-2704, 29 June - 5 July, 2017, Vol. 17, Issue 53, 285-292 pp, DOI: 10.5593/sgem2017/53/S21.036

ABSTRACT

The article describes the directions of increasing the role of tax payments in the special-purpose funding of the measures for the restoration of natural resources, enhancement of rational resource management and environment conservation. Enhancement of the incentive function can be achieved by using a system of charges in the form of targeted levies channeled to conservational sphere, levied according to a graded scale of charges determined by the severity of the negative impact on the environment and human health. It is proposed to use public health risk value as an indicator of the negative impact of industrial enterprises for population who are in the area of impact. For enhancement of a method of calculation of a payment for negative impact on the environment increase in the basic standard rate of a payment for the substances having the unidirectional action due to its multiplication by the raising coefficient calculated in case of a risk assessment to health of the population as the amount of the frequency rates of excess influencing annual average concentration over the reference level of impact is offered. As an additional economic incentive of nature protection activities the scheme of the preferential taxation in the form of charge of a 100% depreciation bonus is offered that will allow to reduce a taxable profit of the entity.

Keywords: natural resources, natural resources consumption taxation, incentive function, user pays principle, charging scheme.