externalities

Introduction. An important aspect of the socio-economic development of the country is the account of the environmental component as a factor in demographic stability, improve the economic efficiency of production facilities, as well as increased responsibility of individuals and legal entities for the activity results. Theoretical analysis. The article deals with the mutual influence of economic activities of individuals and legal entities, and the existing tax system in the country to preserve the environment and maintain the ecological balance. Currently, the tax system of the Russian Federation does not fully reflect the principle of taxation of ecology, which leads to negative external influences that determine the high level of morbidity on the one hand, and the operation of mainly environmentally adverse production on the other. In a market economy the most important for the regulation of the economy are economic methods, which include and taxes. In this regard there was a need to analyze the current environment taxation system in the Russian Federation. Discussion of results. The result of the study indicated the problem was to identify environmental features of the tax system in the Russian Federation, support of environmental taxation issues and possible directions of development of the system.