Today I would like to consider such a method of influence on producers as special taxation. The functions of special taxation — is the creation of environmental conditions unfavorable to producers of harmful products and buyers (high selling price).

In the industrialized countries of the world, tax legislation provides for special taxation of products produced using environmentally hazardous technologies and products potentially dangerous in consumption, storage and disposal after the end of operation. 

So, in Germany, Japan taxes on gasoline containing lead are imposed. In Sweden, a tax on sulphur in fuels is not paid if the sulphur content is less than 0.1%. In the US, there are taxes on involvement in the production of toxic substances. In Hungary, taxes on dirty products are used, at the expense of special taxation up to 70% of the income of environmental funds is formed.  

Unfortunately, today the tax legislation of Russia and many other countries lags far behind in this aspect, while the introduction of special taxation would not only allow to replenish the state Treasury, but also encourage producers to more socially responsible behavior. 

  So, idea 1: introduction of special taxation of products manufactured using environmentally hazardous technologies and products potentially dangerous in consumption, storage and disposal after the end of operation. 

However, such measures are not enough to change the consciousness and behavior of entrepreneurs. We need not only sanctions against producers that harm the environment, but also tax incentives and preferences for those entrepreneurs who contribute to the preservation of the environment. Such companies need state support. It is necessary to encourage enterprises to take active environmental measures.

Only the combination of "stick" and "carrot" in the tax system in relation to entrepreneurs will achieve the main goal: to improve the environmental situation on our planet.

The following sources were used in writing the article:

https://www.chel.kp.ru/online/news/3041687/

https://ohranatruda.ru/news/898/164987/