Abstract:

The article discusses the features of the impact of fiscal instruments of environmental protection activities on various socio-economic and environmental indicators. The paper analyzes the results of research conducted by leading russian and foreign scientists dealing with environmental regulation using fiscal instruments, and formulated assumptions about the nuances of the impact of the studied instruments, based on the results of a statistical rationale for the multiple win hypothesis. In addition, conclusions regarding the distorting influence of fiscal instruments have importance for the practical implementation of environmental policy.