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Tax Instruments for Mitigating Dumps (EU Experience)

The importance of the research topic is determined by the acuteness of the growing number of industrial and domestic waste dumps in the Russian Federation that pollute the environment, which demands for making urgent resolutions in order to mitigate the amount of waste, as well as to develop the industry for their processing. The subjects of the research are tax instruments to be used for reducing the amounts of waste taken to the dumps, the dumps liquidation in case they are not given sanction to operate. The purpose of the work is to summarize the experience of EU memberstates and to suggest ways of using it in domestic practice of waste management. The author also focuses on the evolution of approaches to tax politics forming according to the hierarchy of waste management methods. The research was conducted on the base of systemic approach using a wide range of scientific methods (comparative analysis, data grouping, logical analysis, etc.) As dumps the author considers both official ones and any landfill or waste disposal site that not necessary meets official requirements for such places and can cause harm to the environment. It is concluded that current tax instruments are intended for both solving problems of recycling of industrial and domestic waste and for its management. European countries successfully employ taxes on dumps and on burning waste as a way to reduce ecological impact of dumps on the environment. Taxes are in an important economic instrument for nature preservation, they can be more efficient than restricting measures as public payments create value signals changing businesses and population behavior. At the same time, every country uses its own mix of tax instruments to achieve their goals. 