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WATER TAX. SAVING WAY GOVERNMENT’S FISCAL POLICY

Water resources are one of the important sources of resources on the planet. In turn, the current procedure for the collection and payment of water tax does not allow the most efficient use of this resource by nature, without significantly affecting the procedure for generating federal budget revenues. Since the introduction of the water tax in 2005, the procedure for collection and payment has undergone a number of significant changes: the abolition of tax benefits, the expansion of the taxable object and the annually differentiated method of calculating rates. Since 2020, additional payments are envisaged for wells located in garden and country partnerships based on a license (use of collective wells). At the same time, the need to improve the basic elements of the water tax is dictated by the objective need due to the reduction of tax revenues on water tax to the state budget and the regulatory function of taxes, including the mechanism for restoration of water bodies due to the negative impact of the industrial sector of the economy. Practical relevance: the key fundamental principles and conclusions of the article can be used in scientific or teaching activities when discussing the theory and practice of indirect taxes charging and paying.