Subject. This article discusses the theoretical aspects of definition and identification of the Ecological Taxation category. Objectives. The article aims to clarify the Ecological Taxation term, classify ecological taxes according to the features identified in the formulation of the definition and analyze the tax system of Russia. Methods. For the study, I used the methods of analysis and synthesis, and classification. Results. The article refers to the problems of interpreting the Ecological Taxation term and gives its original definition, on the basis of which it is proposed to classify taxes according to different criteria. The article also describes the principles of ecological taxation, analyzes the Russian tax system, and defines taxes that can be recognized as ecological in accordance with the original definition. Conclusions. There is no definition of an ecological tax in the Russian law. At the same time, there are common attributes for the Russian and foreign theories, under which taxes can be called ecological. The tax cannot be considered ecological if the proceeds from it are spent on causing even greater harm to the environment.
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