Рецензенты:
Сюбарева И. Ф. – заведующая сектором правовых и социально-гуманитарных исследований в сфере образования и научно-технической деятельности Федерального центра образовательного законодательства, доктор педагогических наук, кандидат юридических наук
Емельянов А. С. – главный научный сотрудник отдела административного законодательства и процесса Института законодательства и сравнительного правоведения при Правительстве РФ, доктор юридических наук
Подготовлено с использованием СПС «КонсультантПлюс».
© ООО «Юстицинформ», 2021
A. A. YALBULGANOV
LEGAL REGULATION OF NATURAL RESOURCE PAYMENTS
Textbook
Moscow YUSTITSINFORM 2021
Reviewers:
Syubareva I.F. – Head of the Sector of legal and socio-humanitarian research in the field of education and scientific and technical activities of the Federal Center for Educational Legislation, Doctor of Pedagogy, PhD in Law
Emelyanov A.S. – Chief Researcher of the Department of Administrative Legislation and Process of the Institute of Legislation and Comparative Law under the Government of the Russian Federation, Doctor of Law
Legal regulation of natural resource payments: textbook / A.A. Yalbulganov. -М.: Yustitsinform, 2021. – 232 p.
The textbook introduces students to the system and sources of legal regulation of natural resource payments. Herewith natural resource payments are characterized as a large complex legal institution that has been formed in modern Russian law. The manual covers payments for the use of natural resources, as well as for the negative impact on the environment. The book also provides legal characteristics of tax and non-tax natural resource payments, defines their functions, the main of which are fiscal and incentive functions.
The textbook will be useful to anyone interested in the legal nature and legal regulation of natural resource payments.
Keywords: financial system; natural resource payments; legislation on taxes and fees; environmental and natural resource legislation; payment for the use of natural resources; payment for negative impact on the environment; tax and non-tax forms of natural resource payments; rent; greening of legislation; land tax; tax for the use of mineral resources; water tax; tax on additional income from the extraction of hydrocarbons; recycling fee; environmental fee; regular and one-time payments; fees for the use of objects of wildlife and aquatic biological resources; payment under the contract of purchase and sale of forest plantations.
