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RESOURCE PAYMENTS AS A WAY OF ECOLOGICAL EQUILIBRIUM RESTORATION
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RESOURCE PAYMENTSAS A WAY OF ECOLOGICAL EQUILIBRIUM RESTORATIONEliseeva T.A., Astafieva S.V.The Kemerovo state agricultural institute, Russia The transition period of tax system becoming in Russia was finished but the appropriate economic mechanism including tax system is necessary for national economy transformation on a mode of steady development. That is the tax system should be focused not only on filling the budget, but also on the public purposes – tax bearers needs and their rights protection. Fiscal function of taxes is traditional and historically usual. In Russia this function associates as well as guarding function which, our way to opinion, is consider also from a position of the environment preservation according to 42 articles of the Russian Federation Constitutions. In this connection, objective necessity of maintenance and protection of the Russian Federation citizens constitutional laws and formations socially - guided tax system is creation of Fund of natural resources reproduction and ecological equilibrium restoration at a regional level. The purpose of this article representation is substantiation of Fund creation ways in the Kemerovo area. Now no Russian regions are recognized ecologically safe on set of criteria. Thus 14 Russian regions which included the Kemerovo area are concerned to the most unsuccessful subgroup. It is obvious, that security of territory with natural resources plays a negative role in its ecological conditions formation but thus it promotes to an opportunity of its restoration on the basis of resource taxes and payments acting in the budget. The table The Kemerovo area budget execution (performance) under incomes
It is visible from the table, that resource payments form a profitable share more than 5 % in the budget of area. And, despite of occurrence in the budget since 2007 of a payment for minerals stocks state expert appraisal realization, the share of resource receipts from this period has decreased. Though it is seen in 2008 growth of a share of incomes on 0,173 % it does not reach a maximum level of 2006 5,654 %. That is resource payments receipt has decreased. The reasons of such decrease could be reduction of payers’ tax base or decrease of burden by the state bodies and also short-reception of taxes concerning the plan. We shall pay special attention a problem of receipts tax planning. For 2006 the Law of the Kemerovo area budget execution contains scheduled and actual parameters, and also interest of the plan execution on receipts. Since 2007 the Kemerovo area Main Finance administration does not publish the data on scheduled receipts neither in the Law on the budget execution nor in any other act. Regarding the given aspect, decrease of the resource taxes and payments share in the budget cumulative income can be caused as non-collection of taxes owing to absence of the organized system of interaction of tax bodies and tax bearers and insufficient quality of planning. It is necessary to take into account and the fact of instability of the modern tax laws, including non-systematization of appearing and disappearing privileges and absence of the effective mechanism of their realization by the tax bearer. Consequences of it are complexities and mistakes in conducting tax and accounting accounts, incorrect definition of tax base and the sum of the tax. Thus, in a context of given article the resource payments are considered not as the burden, and as means of restoration of the environment ecological well-being destroyed by process of polluting enterprises functioning. The article «Taxes, gathering and regular payments for using natural resources» occupies the basic share in structure of the Kemerovo area resource payments: on the average 90%, which is submitted by the tax to extraction of minerals practically in 100 %-s' volume (see tab.). The tax to the minerals extraction (TME) is established by chapter 26 of the Russian Federation Tax code. Thus the great bulk of receipts from TME goes in the federal budget income, instead of region. It explains only 5 %-s' share of resource taxes in the Kemerovo area budget. In this connection, being based on a principle of federalism, we consider necessary to decentralize tax receipts from TME. That is this tax in 100 %-s' volume should remain in the regional budget. So it will become a source for formation of natural resources reproduction and ecological equilibrium restoration Fund of region. Creation of such target budgetary fund is impossible without its qualitative planning and the analysis, therefore we count, that the Kemerovo area Main finance administration should renew the given procedures and annually publish their results in the Law on the budget execution. According to the table set of resource payments is submitted by following aggregated clauses: taxes, gathering and regular payments for using natural resources, payments at using natural resources, and also debts and recalculations. For simplification of the analysis, planning and the control of functioning processes of Fund, we offer to transfer payments at using natural resources (clause 3) in the category tax and to unit it with tax payments in the uniform resource tax (clause 1). Such association undoubtedly positively will have an effect and on process of conducting book keeping of these payments. Thus, one of the major problems of regions ecological safety restoration - natural resources reproduction Funds creation can be solved with modification in the Russian Federation Tax code.
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