The Use of Environmental Taxation Instruments in Order to Ensure Sustainable Development of Mining Region

¹ T.F. Gorbachev Kuzbass State Technical University, Department of Management Accounting and Analysis, 650000 Kemerovo, 28 Vesennya st., Russian Federation
² Kazakh Humanitarian-Law Innovative University, Department of Finance and Accounting, 11 Mangilic st., Semey, East Kazakhstan region, 071400, Republic of Kazakhstan

Abstract

One of the problems of mineral resource clusters` sustainable development is the creation of an economic mechanism for environmental management that ensures compliance with the principles of rational resource consumption through the creation of environmental taxation tools. The article describes trends in implementation of sustainable development through environmental taxation: environmental taxes, promotion of rational use of natural resources, application of environmental technologies, support the use of alternative sources of energy, including through the organization of trading quotas on emissions into the environment, and their applicability in Russian Federation and the mining region is evaluated. In addition, a comparative analysis of the dynamics of relative indicators of production activity, negative impact on the environment and costs to eliminate it, carried out in Kemerovo region, and justified the need to use environmental taxation tools to ensure sustainable development of the region.