- Tytuł:
- Rent Payments for the Use of Subsoil as Part of the Implementation of State Policy in the Field of Environmental Protection
- Autorzy:
- Borysenko, Anton
- Powiązania:
- https://bibliotekanauki.pl/articles/1931500.pdf
- Data publikacji:
- 2020-12-31
- Wydawca:
- Wydawnictwo Adam Marszałek
- Tematy:
-
energy security
innovation activity
stimulation
ecological function of the state
tax base
sphere of use of natural resources - Opis:
- The purpose of the scientific article is to implement the characteristics of rent payments for the use of subsoil as part of the implementation of state policy in the field of environmental protection. In the course of the study, the author determined that the mechanism of making rent payments refers to the economic and legal mechanism of the ecological function of the state. The necessity of understanding the economic function of the state as a system of means, methods, directions, measures, the implementation of which allows to solve strategic tasks to achieve the principles of rational use of natural resources, to stimulate the introduction of innovative technologies to green production. The mechanism of collection of rent payments is investigated, the bases of increase of rates of rent payments are defined. The types of rent payments are set. It is concluded that it is necessary to revise the regulatory approaches to understanding the base of accrual of rent payments, as well as the components of its further distribution between the revenue parts of the state and local budgets. It is proved that rent payments should perform a social function, ie the function of fair distribution of financial resources among all members of society or members of social groups. Taking into account the proved substantiated conclusion the expediency of revision of approaches to establishment of criteria of redistribution of receipts from payment of rent payments between means of the state national and means of local budgets is defined.
- Źródło:
-
Krakowskie Studia Małopolskie; 2020, 4(28); 58-70
1643-6911 - Pojawia się w:
- Krakowskie Studia Małopolskie
- Dostawca treści:
- Biblioteka Nauki
Artykuł