The purpose of creating environmental funds is to attract and accumulate funds to finance measures to protect the natural environment, solve urgent problems of protecting the natural environment, restore losses and compensate for damage caused to it, and other environmental tasks.
Law on Protection environment» provides for the creation of a system of state off-budget environmental funds, which includes federal, regional, local environmental funds.
It should be noted that although the law speaks of a system of funds, there are no vertical links between these funds.
The Federal Ecological Fund is formed by the Government Russian Federation and is under the jurisdiction of the Ministry of Natural Resources of Russia. The Board of the Fund annually reports on its activities to the Government of the Russian Federation. Regional and local funds are created by decision of the representative authorities of the constituent entities of the Russian Federation and municipalities and are under the control of executive bodies. These funds operate on the basis of regulations on them, approved by the legislative authorities.
Environmental funds are formed from the following receipts:
- a) fees for standard and excess (limit and excess) emissions, discharges of pollutants into the environment, waste disposal, other types of pollution;
- b) amounts received from claims for damages and fines for environmental offenses and crimes;
- c) funds from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;
- d) funds received in the form of dividends, interest on deposits, bank deposits from the share use of the fund's own funds in the activities of other legal entities;
- e) voluntary contributions from enterprises, institutions, organizations and individuals, including foreign legal entities and individuals.
The funds received are distributed among various environmental funds: 10% goes to the federal fund, 30% to regional funds, and 60% to local funds.
Funds from the Ecological Fund can be directed to:
- - for equity participation in the development and implementation of programs and projects aimed at improving the quality of the natural environment and ensuring the environmental safety of the population;
- - financing programs for environmental protection and reproduction natural resources;
- - financing of unscheduled environmental activities to address urgent environmental issues;
- - participation in the financing of scientific and technical research, development, implementation of resource-saving and environmentally friendly technologies;
- - participation in the financing of construction, reconstruction of environmental facilities carried out by organizations;
- - implementation of international cooperation, including the involvement of foreign specialists and organizations for consultations, examinations and other work;
- - participation in the financing of work on maintaining cadastres of natural resources;
- - development of specially protected natural territories;
- - payment in in due course compensation amounts to citizens for compensation for harm caused to their health by the adverse effects of the natural environment;
- - development environmental education and education of the population of the Autonomous Okrug;
- - other purposes related to the protection of the natural environment.
It is prohibited to use the resources of the environmental fund for purposes
non-environmental activities. Per misuse established administrative liability in the form of a fine (Article 84 federal law"On Environmental Protection").
9.1 Stages of creating eco-funds in the Russian Federation
The beginning of the formation of environmental funds is 1988. This year, the Decree of the Council of Ministers of the RSFSR dated March 18, 1988 No. N 93 "On the radical restructuring of nature conservation in the country", according to which nature protection funds were to be created on the territory of the RSFSR, subsequently, in accordance with the Law of the Russian Federation "On Environmental Protection", renamed environmental funds.
Since 1988 To date, the following stages of the formation of environmental funds can be identified.
Stage 1 (1989-1990) - the creation of nature conservation funds in 38 regions of Russia in the course of an environmental and economic experiment, the formation of a two-level system of funds: federal and regional. Stage 1 - experimental, and included clarification methodological approaches to determining the amount and procedure for charging fees for environmental pollution, taking into account economic opportunities enterprises in certain regions with a difficult environmental situation: testing in practice the methods of regulation and directions for the use of environmental funds in the conditions of self-government and self-financing of regions.
Stage 2 (1991-1995) - creation of a system of off-budget environmental funds in accordance with Article 21 of the Law of the Russian Federation "On Environmental Protection", the formation of 3 levels of the system of environmental funds:
Federal;
Republican, regional, regional;
Local.
Stage 2 - the stage of the formation of paid services in the field of nature management, provided for the formation of a new economic mechanism for nature management in connection with the widespread introduction since 1991. fees for environmental pollution. The action of this mechanism is directed:
On creation unified system off-budget environmental funds, which unites the Federal and territorial funds;
Planning and financing of environmental activities;
Establishment of limits on the use of natural resources, emissions and discharges of pollutants into the environment and waste disposal;
Establishment of payment standards and amounts of payments for the use of natural resources, emissions and discharges of pollutants into the environment, waste disposal and other types of harmful effects;
Providing enterprises, institutions and organizations, as well as citizens, with tax, credit and other benefits when they introduce low-waste and resource-saving technologies and non-traditional types of energy, and implement other effective measures to protect the environment;
Compensation in accordance with the established procedure for damage caused to the environment and human health.
Stage 3 (1995 to the present) - consolidation of non-budgetary environmental funds of Russia in accordance with the budgetary legislation of the Russian Federation.
9.2 Goals and objectives of creating eco-funds in the Russian Federation
The main goal of creating extra-budgetary environmental funds in Russia was to form an autonomous source of guaranteed support for environmental activities, independent of the state budget. At the same time, the funds of environmental funds should not replace, but supplement the budgetary funds and funds allocated for these purposes by enterprises that use natural resources.
In accordance with the "Exemplary regulation on environmental funds in the territory of the Russian Federation", approved by the Ministry of Environmental Protection and Natural Resources on 11.07.92r., The main tasks of the funds are:
Financing and lending of environmental programs and projects aimed at improving the quality of the natural environment and ensuring the environmental safety of the population:
Mobilization financial resources for environmental protection measures and programs;
Economic stimulation of rational nature management, introduction of environmentally friendly technologies.
Assistance in the development of environmental education and upbringing.
9.3 Legal and financial status of eco-funds in the Russian Federation
At present, environmental funds have been established and are operating in all 83 constituent entities of the Russian Federation. In addition, in addition to regional, republican, regional, and district environmental funds, there are 130 local-level environmental funds (district and city).
The legal and financial status of the environmental funds of the subjects of the federation is as follows:
| Data on the legal and financial status of eco-funds of the subjects of the federation (in % of the number of funds) | |
| Funds are formed: | |
| By decision of the representative bodies | |
| By decision of the administration | |
| By decision of the Committee for Nature Protection | |
| The regulation on the fund was approved: | |
| The cost estimate is approved: | |
| representative authority | |
| executive body authorities | |
| Funds are supervised by: | |
| Representative body of government | |
| Administration | |
| Nature Conservation Committee | |
| Representative authority, administration, nature protection committee | |
| Representative body of power, nature protection committee | |
| Administration, nature protection committee | |
| Foundations with legal personality | |
| Funds consolidated in the budget |
The data presented indicate that the system of eco-funds is still in the process of formation and needs to be further streamlined.
9.4 Sources of formation of funds of environmental funds of the Russian Federation
The sources of formation of environmental funds are determined by the Law of the Russian Federation "On Environmental Protection" and subsequently fixed by the approved governing bodies of the subjects of the federation by the Regulations on Environmental Funds:
Funds received from enterprises, institutions, organizations, individuals, as well as foreign legal entities and individuals in the form of fees for environmental pollution, waste disposal and other types of pollution;
Funds received from claims for damages and fines for environmental offenses;
Funds from the sale of confiscated hunting and fishing gear,
products illegally obtained with their help;
Voluntary deductions and contributions from enterprises and citizens, foreign legal entities and individuals;
Funds received in the form of dividends, interest on deposits, bank deposits, from the equity use of funds' own funds in the activities of enterprises and other legal entities, as well as loans;
Income from publishing, economic and other commercial activities funds;
Funds from other sources, the formation of which does not contradict the current legislation.
Funds of environmental funds in the territory of the Russian Federation are credited to special accounts of environmental funds in the territory of the Russian Federation in banking institutions and are spent in accordance with their intended purpose.
Payments for standard and excess emissions, discharges of harmful substances, waste disposal are transferred by enterprises, institutions, organizations in an indisputable manner: 90% - to special accounts of state environmental funds. They are distributed in the following order: 60% - for the implementation of environmental protection measures of local (city, district) significance; 30% - for the implementation of environmental protection measures of republican, regional, regional significance;
10% - to the Federal Ecological Fund of the Russian Federation for the implementation of environmental protection measures of federal significance.
Since the formation of the environmental funds of the Russian Federation, the structure of the funds' sources of income has changed. However, the share of payments for environmental pollution within the limit and above the limit (their share is more than 70%) in the total income of eco-funds constantly prevails.
The law "On the Protection of the Environment" establishes that the fee charged from enterprises, organizations, institutions for standard and excess emissions, discharges of harmful substances, waste disposal, in the amount of 10% should go to the federal budget to finance activities territorial bodies government controlled in the field of environmental protection, the remaining 90% should go to environmental funds, and then distributed as follows:
60°/o - for the implementation of environmental protection measures of local (city, district) significance;
30% - for the implementation of environmental measures of republican, regional, regional significance;
10% - for the implementation of environmental measures of federal significance.
The Exemplary Regulations on Environmental Funds on the territory of the Russian Federation stipulate 12 main areas for spending the resources of the Russian Federation's environmental funds. As a rule, they take place in the activities of all environmental funds of the Russian Federation. However, some funds supplement the number of main areas based on the environmental and economic situation of the territory of the corresponding subject of the Russian Federation.
9.6 Legal framework for eco-funds in the Russian Federation
Since 1989 At the present time, a serious problem of the successful functioning of the environmental funds of the Russian Federation is the insufficiency of the legal framework.
Currently, work is being carried out in two directions:
1. Improvement of existing regulatory and methodological documents. This is the preparation of the following improved regulations:
Regulations on the Federal Ecological Fund of the Russian Federation;
Instructional and methodological instructions on the collection of fees for environmental pollution, etc.
2. Preparation of draft new documents:
Law of the Russian Federation "On Environmental Funds in the Russian Federation";
Instructions on the procedure for the formation, financing of expenses, keeping records and reporting on the use of funds from the environmental fund, etc.
In conditions of economic instability, high inflation and a reduction in the volume of funding for environmental protection measures at the expense of budgets at all levels, the role of environmental funds is increasing.
Ecological funds in the mechanism of environmental protection perform important role– they serve as a financial base for solving urgent environmental problems. Russia has a unified system of off-budget state environmental funds: the Federal Environmental Fund, environmental funds of the subjects of the Federation, regional, regional and local environmental funds. Funds are formed from funds received from enterprises, institutions, organizations, citizens, as well as foreign legal entities.
Funds are formed from funds received from enterprises, organizations, institutions, citizens, as well as from foreign legal entities and citizens, including:
fees for emissions, discharges of pollutants into the environment, waste disposal and other types of pollution;
amounts received from claims for damages and fines for environmental offenses;
from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;
received in the form of dividends, interest on deposits, bank deposits, from the share use of the fund's own funds in the activities of enterprises and other legal entities;
currency receipts of foreign legal entities and citizens.
Funds from environmental funds are credited to special accounts of the bank's institutions and distributed in the following order:
for the implementation of environmental protection measures of local (city, district) significance - 60%;
for the implementation of environmental protection measures of territorial (republican, regional, regional) significance - 30%;
for the implementation of environmental protection measures of federal significance - 10%
Ecological funds are spent on the improvement of the natural environment, on health measures, the reproduction of natural resources, and scientific research. It is prohibited to spend environmental funds for purposes not related to environmental activities. In my own way legal status environmental funds are legal entities, the operational management of which is carried out by the directorate formed by the board of the environmental fund. Control over the intended use of funds from environmental funds is assigned to federal, republican, territorial, regional, local committees for environmental protection, administrations of state governing bodies.
Environmental insurance as an element of the economic mechanism for protecting the natural environment, it is a way to protect the property interests of citizens and legal entities in the event of adverse environmental consequences at the expense of monetary funds created by insurers. The law provides for two forms of environmental insurance – obligatory and voluntary insurance enterprises, institutions, organizations, as well as citizens, objects of their property and income in case of environmental and natural disasters, accidents and catastrophes.
Funds from environmental insurance funds are used to predict, prevent and eliminate the consequences of environmental and natural disasters, accidents and catastrophes. The procedure for environmental insurance and the use of funds is established by the Government of the Russian Federation.
The approximate provision defines the main tasks of environmental funds, the sources of their formation, the main directions for the use of funds, and the management of environmental funds. But the main goal is to provide financial guarantees for environmental damage, including promoting the development of an environmental liability insurance mechanism.
At this stage, a purely economic or purely ecological approach to development is becoming increasingly inappropriate and should be replaced by integrated environmental and economic. The need to regulate environmental relations, although recognized by the world community, nevertheless, "the only criterion in nature management so far remains efficiency" and "gross economic criterion (monetary value of the final product)". Meanwhile, it is obvious that, both in determining and in the practical implementation of measures to combat pollution of nature, it is necessary to implement the principle: "who pollutes - he pays", and, consequently, the use of economic mechanisms in combination with legislative acts. In theory, economic mechanisms operate in the form of financial incentives in relation to those responsible for environmental pollution, who, as economic agents, can choose the solution that they consider most beneficial for themselves. However, not in all cases, economic mechanisms play only an auxiliary role in relation to the current regulation, which in itself does not have sufficient capacity to modify the behavior of pollutants. At the same time, economic mechanisms have certain advantages. If pollution taxes are set at an appropriate level, this will reduce the global cost of environmental protection. Indeed, in fact, the economic mechanism is a continuously operating incentive aimed at reducing environmental pollution; it is valid for the entire set time for making payments. Based on this incentive, there is an impetus to implement technical changes through the search for and implementation of more effective pollution control mechanisms and the release of new, non-polluting products. In addition, it is easier for public authorities to modify any type of tax than to change legislation.
Economic mechanisms play an important role in environmental protection. Therefore, mixed systems have arisen in which economic mechanisms complement the system of direct regulation. In such cases, the role of economic mechanisms is to provide the financial revenues necessary for the implementation of certain environmental activities to stimulate technical innovation.
The effectiveness of taxes is also determined by the degree of fulfillment of the goals set. In cases where the level of taxes is low, direct regulation becomes necessary to achieve the goals environmental policy. Here you need to strive to achieve balance. Too simple a system, of course, convenient to use, however, its usefulness is low. At the same time, a complex and sophisticated system is effective in theory, but its application is very difficult. In addition, it should be borne in mind that high tax rates can cause resistance on the part of entrepreneurs.
One of the main benefits that economic mechanisms provide in theoretical terms is prospective economic efficiency, which implies accurate knowledge of the total costs of treatment; as well as the total cost of environmental damage.
Abstract on ecology
An important component of the economic mechanism of environmental management and ecologization of the economy are called upon to be environmental financial funds. In accordance with the Law on Environmental Protection, the Russian Federation has established a system of off-budget state environmental funds. Their formation makes it possible to carry out additional environmental protection measures in excess of the allocations provided for these purposes in the state budget.
Federal and regional environmental funds are formed from funds received from enterprises, institutions, organizations and citizens. The main source of funds is the set of payments discussed above. The main revenues are provided by payment for pollution of the natural environment. In addition, a certain part of the funds consists of:
- funds received in the form of dividends, interest on deposits, bank deposits and from the equity use of the fund's own funds in the activities of enterprises and other legal entities;
- amounts received in claims for damages and fines for environmental offenses, as well as amounts from the sale of confiscated illegal fishing tools and products obtained with their help;
- income from crafts, individual and cooperative labor activity, the use of recreational activities, as well as income from the placement of environmental loans, lotteries, exhibitions and other commercial events;
- voluntary contributions from enterprises, institutions, public organizations and citizens.
According to the Law on Environmental Protection, funds from environmental funds are distributed as follows: 60% - for the implementation of environmental protection measures of local importance; 30% - for environmental protection; the needs of the territories and regions; 10% - for federal needs.
A special group is made up of environmental insurance funds, or environmental safety funds, created by public or private financial authorities to provide assistance and compensation payments enterprises, institutions and citizens, in cases of serious damage caused by changes in the environment, which qualify as environmental crises, ecological disasters or environmental disaster. In industrialized countries, environmental insurance is widely used in areas of activity that are sources of increased environmental risk. Such enterprises or firms are required to have their own environmental safety insurance funds.
In the Russian Federation, the procedure for environmental insurance is not defined, although the Law on Environmental Protection mentions “voluntary and obligatory state environmental insurance in the event of environmental and natural disasters, accidents and catastrophes”. The previous practice generally did not provide for such a form of insurance and compensation at the expense of the funds of departments or enterprises that are sources of environmental hazard. The consequences of all major accidents in our country are covered from the budget, i.е. paid by the people themselves.
Awareness of the importance of economic incentives for the protection of the natural environment and ecologization of economic activity, the severity of environmental problems in many countries have led to the formation of a number of international environmental funds that support various international, regional and national programs on nature protection, environmental education, exchange of environmental information, etc. These include the World Wide Fund for Nature; Center Foundation for Our Common Future (1989); Global Environment Assistance Fund, established in 1990 by the United Nations Development Program, the World Bank and UNEP; Earth Council Foundation (1993) and some other foundations.
For example, Compensation fund for damage caused by violation of the properties of the environment and natural resources can use its funds for land reclamation, for cleaning water bodies, for restoring flora and fauna.
Foundation for the implementation of a unified scientific and technical policy in the field of environmental protection and rational use natural resources
- for promising scientific directions;
- to create new resource-saving and environmentally friendly technologies;
- for the development and production of highly environmentally friendly and resource-saving machines and equipment;
- to create powerful environmental structures and devices;
- for the development and production of advanced technical methods and means of monitoring the state of the environment;
- for the practical re-equipment of networks for monitoring the state of the natural environment and the development of an environmental monitoring system;
- for the implementation of measures for the recycling of waste.
- for the implementation of local social and environmental programs;
- for bonuses for early and high-quality commissioning of environmental facilities and facilities;
- for bonuses to employees of enterprises and control services for reducing the nature intensity of production .
the right of the bodies of the Ministry of Natural Resources to collect from enterprises without acceptance. Secondly, the Government Decree explains the following fact arising from the current legislation: if the payments of the enterprise are equal to or exceed the amount of profit that remains at the disposal of the enterprise, then the local environmental protection authorities or the sanitary and epidemiological supervision authorities consider the issue of suspension or termination of the activity of this economic entity.
Environmental funds
A system of environmental funds is being created in the Russian Federation. Its main task is to provide reliable funding various kinds environmental activities. The system of environmental funds includes the Federal Environmental Fund, relevant republican (territorial, regional and local) environmental funds, environmental insurance funds, environmental funds of enterprises.
Federal Ecological Fund - off-budget state organization operating under general guidance Board formed by the Ministry of Environmental Protection and Natural Resources of the Russian Federation. The main objective of the fund is to finance all types of environmental activities of federal and interregional importance. The funds of the fund are formed at the expense of deductions from republican, regional and regional environmental funds in the amount of 10% of their own commercial, investment, banking, insurance, publishing and other activities, deductions from the republican budget, as well as funds received from carrying out monetary and clothing lotteries, auctions and other charitable events.
The Board annually reports on the expenditure of funds to the meeting of representatives of the republican, regional, regional committees on ecology and nature management.
Regional environmental funds . The founders of the Republican
regional and regional environmental funds are the relevant committees on ecology and nature management. These environmental funds are legal entities and operate independently within the limits of approved estimates, have an independent balance sheet and may have branches and affiliates. These funds do not replace other sources of funding.
for projects of socio-economic development of the territory, planned environmental protection measures of nature users. They serve as an additional source of financing and lending for:
- construction, technical re-equipment, reconstruction and overhaul of environmental facilities, including urban treatment facilities, sewerage, and other territorial environmental protection measures;
- creation and improvement automated systems monitoring and technical means for them, the development, acquisition and rental of instruments, equipment and technology for monitoring;
- development of own the material and technical base of local committees on ecology and nature management (acquisition of machines, instruments, computers, etc.);
- creating a local information system collection, storage, systematization and processing of environmental information and information on the territory;
- creation and development of nature reserves, sanctuaries, national parks and conservation of natural monuments;
- scientific and practical work on the creation of resource-saving and environmentally friendly types of equipment and technology;
- research work on the study of the territory and the development of the market for environmental services;
- carrying out works on ecological expertise of objects;
- creation of enterprises to solve environmental problems;
- carrying out measures to ensure the environmental safety of the population, protection and reproduction of disturbed economic activity individual natural ecosystems;
- organization of environmental education and upbringing, promotion of environmental knowledge, publishing activities on ecology and nature management.
Part of the funds (up to 5%) of environmental funds can be used to build healthcare facilities, to restore the health of workers whose illnesses are associated with environmental pollution.
Environmental funds, being an integral part of the economic mechanism for regulating environmental management, are formed at the expense of funds received from enterprises, institutions and organizations, individuals, as well as individuals and legal entities. foreign persons. These funds are formed from the following payments:
- for environmental pollution;
- for the excess use of natural resources (also
- fees for claims for damages;
- fines for violation of environmental legislation, environmental norms, rules and standards;
- funds from the sale of confiscated hunting and fishing tools, as well as the sale of products and natural resources illegally obtained with their help;
- voluntary contributions.
These funds also receive:
- deductions for environmental protection measures from the state
and local budgets;
- funds received in the form of dividends, interest on deposits from equity participation in the activities of joint ventures, other legal entities and loans;
Income from publishing, economic, commercial and other activities;
- funds from money and clothing lotteries and various charitable and environmental events;
- profit from funds placed as deposits in banks;
- funds from other sources that do not contradict existing legislation.
Ecological funds of enterprises. In the future, it is supposed to be formed at the expense of deductions from profits, as well as other receipts. Profits allocated to these funds are not subject to taxation. The funds from these funds should be used to implement environmental protection measures until emissions reach the established standards.
To begin with, it is necessary to introduce a system of economic incentives for environmental activities, including preferential taxation, preferential lending and subsidies for nature protection projects, and accelerated depreciation of environmental fixed assets.
System of tax incentives should include:
- reduction of taxable income in the implementation of environmental protection measures;
- tax incentives for enterprises producing environmental protection equipment, materials and reagents, devices and equipment for environmental monitoring, as well as providing production services of an environmental nature (operation of urban water treatment facilities, collection, disposal and disposal of household waste, construction, reconstruction of environmental facilities, etc.) .).
For preferential taxation are also desirable:
- reduction in the amount of taxable income;
- direct reduction of taxes (using coefficients differentiated according to the system of preferential taxation);
- exception certain types expenses from gross income;
- appropriate use of the subsystem tax credit. When calculating the taxable amount of income, it may be pre-
the accelerated depreciation of fixed assets was reviewed, subject to the fulfillment of all environmental protection requirements.
In this case, income amounts equal to the difference between the depreciation allowances accepted in the system are exempted from taxes. accounting, and the norms of the introduced tax depreciation.
environmental criteria, on which the taxation system is regulated, the following:
- the degree of compliance of the actual level of resource use and resource saving with regional limiting standards;
- normative loads on the environment;
- territorial limits of nature management;
- the necessary pace of restructuring the national economic structures on an ecological basis;