Generate QR code
Open Access
Subscription Access
The role of taxes in the development of a closedloop economy
https://doi.org/10.34020/2073-6495-2025-4-178-196
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.
About the Authors
S. D. Nadezhdina
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Svetlana D. Nadezhdina, Doctor of Economics, Professor
Department of Information and Analytical Support and Accounting
Novosibirsk
N. I. Voronina
Novosibirsk Technological Institute (branch) of A.N. Kosygin Russian State University (Technology. Design. Art)
Russian Federation
Russian Federation
Natalya I. Voronina, Candidate of Economic Sciences, Associate Professor
Department of Economics and Management
Novosibirsk
L. M. Pyankova
Siberian University of Consumer Cooperatives
Russian Federation
Russian Federation
Lyubov M. Pyankova, Candidate of Economic Sciences, Associate Professor
Department of Accounting, Analysis, and Audit
Novosibirsk
O. A. Saprykina
Novosibirsk Technological Institute (branch) of A.N. Kosygin Russian State University (Technology. Design. Art)
Russian Federation
Russian Federation
Olga A. Saprykina, Candidate of Economic Sciences, Associate Professor, Head of Department
Novosibirsk
References
1. Kuznecova N.A. Ustojchivoe razvitie kak osnova cirkuljarnoj jekonomiki [Sustainable Development as a Basis for a Circular Economy], Aktual’nye voprosy sovremennoj jekonomiki [Current Issues in Modern Economics], 2022, no. 12, pp. 1065–1070.
2. Bardulina O.E. Jekologo-jekonomicheskie otnoshenija [Ecological and Economic Relations], Jekonomika chrezvychajnyh situacij [Economics of Emergencies]. Materialy Mezhdunarodnoj mezhvedomstvennoj nauchno-prakticheskoj konferencii. Sankt-Peterburg, 2023. Pp. 178–184.
3. Loginova V.S. Jekologicheskaja politika glazami sovremennogo pokolenija [Environmental Policy through the Eyes of the Modern Generation], Tendencii razvitija nauki i obrazovanija [Trends in the Development of Science and Education], 2023, no. 97-2, pp. 65–67.
4. Nersisjan L.K. Jekologicheskie problemy sovremennosti i jekonomika [Modern Environmental Problems and the Economy], Realizacija celej ustojchivogo razvitija OON v sfere jekologii na primere Kaluzhskoj oblasti [Implementation of the UN Sustainable Development Goals in the Field of Ecology: The Case of the Kaluga Region] : Materialy Mezhregional’nyh nauchno-prakticheskih konferencij. Kaluga, 2020. Pp. 169–175.
5. Kubrak I.A., Zhukova M.G. Nacional’nyj proekt «jekologija»: korrektirovka zadach po kljuchevym federal’nym proektam [National Project “Ecology”: Adjusting Objectives for Key Federal Projects], Civilizacija znanij: rossijskie realii [Civilization of Knowledge: Russian Realities]. Sbornik trudov XXII Mezhdunarodnoj nauchnoj konferencii. Kirov, 2021. Pp. 148–152.
6. Korshunova L.N., Sidorova E.Ju., Kostjuhin Ju.Ju. Faktory i orientiry recirkuljacionnoj jekonomiki Rossii i postroenie sistemy upravlenija othodami [Factors and Benchmarks of a Recirculating Economy in Russia and the Construction of a Waste Management System], Jekonomika promyshlennosti [Industrial Economics], 2022, vol. 15, no. 3, pp. 276–286.
7. Nacional’nyj proekt «Jekologija» : pasport nacional’nogo proekta [National Project “Ecology” : National Project Passport]. Available at: https://www.mnr.gov.ru/ (accessed: 19. 06. 2025).
8. Federal’nyj proekt «Jekonomika zamknutogo cikla» [Federal Project “Circular Economy”]. Available at: https://www.mnr.gov.ru/activity/environmental_well-being/federalnyy-proekt-ekonomika-zamknutogo-tsikla/?ysclid=mc38lem1vj547286010 (accessed: 19. 06. 2025).
9. Federal’nyj zakon ot 24. 06. 1998 № 89-FZ «Ob othodah proizvodstva i potreblenija» (red. ot 26. 12. 2024) [Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste” (as amended on December 26, 2024)]. Available at https://www.consultant.ru/document/cons_doc_LAW_19109/ (accessed: 19. 06. 2025).
10. Gorelko A.I. K voprosu o stimulirujushhej funkcii nalogov [On the Incentive Function of Taxes], Izvestija Kabardino-Balkarskogo nauchnogo centra RAN [Bulletin of the Kabardino-Balkarian Scientific Center of the Russian Academy of Sciences], 2014, no. 5 (61), pp. 95–99.
11. Berezin M.B. Sostav i jekonomicheskoe soderzhanie funkcij nalogov [Composition and Economic Content of Tax Functions], Finansy i kredit [Finance and Credit], 2003, no. 19 (133), pp. 75–86.
12. Chuzhmarova S.I., Chuzhmarov A.I. Nalogovoe stimulirovanie investicij v zelenye tehnologii: opyt otdel’nyh stran [Tax Incentives for Investments in Green Technologies: Experience of Individual Countries], Finansovyj zhurnal [Financial Journal], 2023, vol. 15, no. 2, pp. 74–89.
13. Pis’mo Minfina Rossii ot 16. 04. 2025 № 03-07-11/37853 «Ob NDS pri realizacii makulatury nalogoplatel’shhikami, primenjajushhimi USN i ponizhennye stavki NDS v razmere 5 % ili 7 %» [Letter of the Ministry of Finance of Russia dated 16. 04. 2025 No. 03-07-11/37853 “On VAT on the Sale of Waste Paper by Taxpayers Using the Simplified Tax System and Reduced VAT Rates of 5 % or 7 %”]. Available at: https://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=QUEST&n=231367#AnLsYoUYN7uiHMbV1 (accessed: 19. 06. 2025).
14. Fil’chenkova O.A. Nalogovye l’goty v oblasti obrashhenija s othodami [Tax incentives in the field of waste management], Tverdye bytovye othody [Solid municipal waste], 2022, no. 5, pp. 20–24.
15. Chuzhmarova S.I., Chuzhmarov A.I. Nalogovoe stimulirovanie perehoda k racional’nym modeljam potreblenija i proizvodstva. Analiticheskij obzor [Tax incentives for the transition to rational consumption and production models. Analytical review], Finansovyj zhurnal [Financial journal], 2024, vol. 16, no. 3, pp. 98–113.
16. Demin A.V. Model’ gibkogo nalogovogo administrirovanija i nalogovyj komplajens [Flexible Tax Administration Model and Tax Compliance], Pravoprimenenie [Law Enforcement], 2022, vol. 6, no. 2, pp. 80–92.
17. Vishnevskij V.P., Goncharenko L.I., Dement’ev V.V., Gurnak A.V. Principy nalogooblozhenija dlja cifrovoj jekonomiki [Taxation Principles for the Digital Economy], Terra Economicus [Terra Economicus], 2022, vol. 20, no. 2, pp. 59–71.
18. Skolkovo: oficial’nyj sajt [Skolkovo: official website]. Available at: https://sk.ru/ (accessed: 18. 06. 2025).
19. Sarov : oficial’nyj sajt [Sarov: official website]. Available at: https://tpsarov.ru/ (accessed: 18. 06. 2025).
20. Innopolis: oficial’nyj sajt [Innopolis : official website]. Available at: https://innopolis.ru/ru (accessed: 18. 06. 2025).
21. SberSiti : oficial’nyj sajt [SberCity : official website]. Available at: https://sbercity.ru/ (accessed: 18. 06. 2025).
22. Federal’nyj zakon ot 05. 04. 2013 № 44-FZ «O kontraktnoj sisteme v sfere zakupok tovarov, rabot, uslug dlja obespechenija gosudarstvennyh i municipal’nyh nuzhd» [Federal Law of April 5, 2013 No. 44-FZ “On the Contract System in the Sphere of Procurement of Goods, Works, and Services for National and Municipal Needs”]. Available at: https://www.consultant.ru/document/cons_doc_LAW_144624/ (accessed: 24. 06. 2025).
23. Federal’nyj zakon ot 18. 07. 2011 № 223-FZ «O zakupkah tovarov, rabot, uslug otdel’nymi vidami juridicheskih lic» [Federal Law of July 18, 2011 No. 223-FZ “On the Procurement of Goods, Works, and Services by Certain Types of Legal Entities”]. Available at: https://www.consultant.ru/document/cons_doc_LAW_116964/ (accessed: 24. 06. 2025).
24. Nadezhdina S.D., Voronina N.I., P’jankova L.M. Gosudarstvenno-chastnoe partnerstvo kak rezerv razvitija infrastruktury territorij [Public-Private Partnership as a Reserve for Territorial Infrastructure Development], Vestnik NGUJeU [Vestnik NSUEM], 2021, no. 2, pp. 35–45.
25. Federal’nyj zakon ot 21. 07. 2005 № 115-FZ «O koncessionnyh soglashenijah» [Federal Law of July 21, 2005 No. 115-FZ “On Concession Agreements”]. Available at: https://www.consultant.ru/document/cons_doc_LAW_54572/ (accessed: 24. 06. 2025).
26. Shpyreva A.V. Razvitie gosudarstvenno-chastnogo partnerstva pri realizacii jekologicheskih proektov v Rossii [Development of Public-Private Partnerships in the Implementation of Environmental Projects in Russia], Jekonomika i biznes: teorija i praktika [Economy and Business: Theory and Practice], 2021, no. 2-2.
27. Putin nazval rossijskuju jenergetiku odnoj iz samyh «zelenyh» v mire: RIA Novosti [Putin called the Russian energy sector one of the “greenest” in the world: RIA Novosti]. Available at: https://ria.ru/20241107/putin-1982523463.html?ysclid=mc0awjpch9643302860 (accessed: 16. 06. 2025).
Review
For citations:
Nadezhdina S.D., Voronina N.I., Pyankova L.M., Saprykina O.A. The role of taxes in the development of a closedloop economy. Vestnik NSUEM. 2025;(4):178-196. (In Russ.) https://doi.org/10.34020/2073-6495-2025-4-178-196
Email this article 
