THE ROLE OF TAXES IN THE DEVELOPMENT OF A CLOSED-LOOP ECONOMY
Svetlana D. Nadezhdina1, Natalya I. Voronina2, Lyubov M. Pyankova3, Olga A. Saprykina2
1Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
2A.N. Kosygin Russian State University (Technology. Design. Art), Novosibirsk Technological Institute, Novosibirsk, Russian Federation
3Siberian University of Consumer Cooperatives, Novosibirsk, Russian Federation
Keywords: taxes, circular economy, sustainable development, resource conservation, tax mechanism, fiscal regulation
Abstract
This article examines the role of taxes in shaping and stimulating a circular economy. Particular attention is paid to the regulatory function of taxes. Tax regulation mechanisms aimed at reducing resource consumption and minimizing negative environmental impacts are examined. Fiscal policy instruments, such as differentiated taxation and special incentives, are analyzed to support enterprises implementing sustainable development and resource conservation principles.
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