ECONOMIC STIMULATION (INCENTIVE) OF BAT IMPLEMENTATION IN THE RUSSIAN FEDERATION: PROBLEMS AND PROSPECTS

Now it exist the demand for the research of the emerging approaches to the use of new legal means and mechanisms within the framework of gradual introduction of a new system for standardizing the environmental impact in the Russia. It foresees the establishment of an optimal balance of state regulation measures for performing economic and other activities. Federal and regional regulations including legislation and by-laws, as well as legal acts of some municipal units have been analyzed. The paper considers the problems of economic stimulation of the BAT implementation in the Russia which were identified as a result of the analysis of the legal support and practice of introducing the principles of BAT implementation in the RF and its subjects. Approaches to the promotion of the tax incentives principles in the part aimed at achieving the maximum multiplicative effect from the BAT implementation in the economic and social spheres, taking into account regional specificities, are suggested. Some tax mechanisms for stimulating the BAT implementation are considered, including those that are involved within special investment contracts. An additional measures of economic incentives for business entities at the level of subjects of the RF are presented.