Environmental taxes in Russia: fiscal Efficiency and incentive Potential in the Green Economic transitions

The subject of this research is environmental taxes in the Russian Federation. The study will analyze their role in fiscal policy and as a driver for green economic transitions. The aim is to pinpoint flaws in the current environmental charge system and create data-driven reform proposals, factoring in global and Russian contexts. As a result, the mechanisms of environmental taxation have been systematized and its systemic imbalances have been identified: a fiscal dominant, misallocation of funds, fragmented coverage of pollution sources, and the absence of a national green taxonomy. Based on the analysis of the current system’s inconsistency with the «polluter pays» principle and the «double dividend» hypothesis, the study substantiates the need for the institutionalization of an independent environmental tax, the formation of targeted funds, and the harmonization of fiscal policy with the «green» growth paradigm. The article argues for the need to switch to a nationally oriented, externally compatible model of environmental regulation that takes into account sanctions restrictions, the objectives of technological sovereignty, and Russia’s natural and climatic conditions. The study concludes that the 2026–2028 roadmap is achievable, designed to boost financial effectiveness, encourage the use of leading technologies, and support sustainable progress aligned with national objectives up to 2030.

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