Утилизационный сбор и его влияние на обеспечение экологической безопасности при утилизации транспортных средств

Черные дыры в Российском законодательстве. 2021. № 1. С. 84–88.

Kichigin N. V.

The article considers the legal nature of the utilization fee as one of the measures of economic regulation in the field of waste management. The legal uncertainty of the legal regime of the disposal fee is due to the fact that the concept of the disposal fee is not established in the legislation, the disposal fee is regulated not by the tax legislation, but by the legislation in the field of waste management. It is concluded that the collection for the disposal of vehicles is generally fiscal in nature and does not contribute to the achievement of the goal established in the legislation to ensure environmental safety in the disposal of vehicles. The collection of the recycling fee does not contribute also to the development of the vehicle recycling industry.

Keywords: отходы производства и потребления, production and consumption wastes, утилизационный сбор, environmental safety, экологическая безопасность, recycling collection, disposal of vehicles, утилизация транспортных средств