Denis M. Schekin

The article sets the challenge of assessing the regulatory function of taxation in relation to the production of polymers from hydrocarbon raw materials (plastic), as well as based on the study of the impact of plastic on the environment and human health the author seeks to develop tax and legal measures aimed at reducing the production of plastic. Herewith consideration is given to the possibility of producing polymers from alternative sources other than hydrocarbons (bioplastics). Currently, there are tax incentives in the Russian Federation aimed at processing hydrocarbons into plastic. This stimulates the production of plastic. But at the same time, the legislation does not sufficiently take into account the need to protect the natural environment and human health in relation to the widespread use of plastic and its degradation to microplastics. The author comes to the conclusion that it is necessary to introduce excise taxes on a number of plastic products, in particular, on plastic bags. The author’s conclusions are supported by references to international experience in this matter. On the other hand, the production of bioplastics should be exempt from excise taxation. The article also analyzes possible measures of tax incentives for the collection and processing of plastic. The author draws attention to the need to create material incentives for the population in relation to the collection of plastic. Such incentives can also be based on excise taxes and partial exemptions from excise taxes on the production of recycled plastic.