Issue №2, 2018

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The fees for the use of wildlife in the northern regions of Russia: problems and solutions

Full article

S.I. Chuzhmarova, Federal State Budgetary Educational Institution of Higher Education «Pitirim Sorokin Syktyvkar State University», Syktyvkar, Russia, Doctor of Economics, Associate Professor, Head of the Department of Banking, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

A.I. Chuzhmarov, State Institution of Higher Education «Komi Republican Academy of State Service and Administration», Syktyvkar, Russia, Candidate of Economic Sciences, Pro-Rector for Educational and Scientific Activities, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

A.A. Chuzhmarova, Federal State Budgetary Educational Institution of Higher Education «Pitirim Sorokin Syktyvkar State University», Syktyvkar, Russia, Postgraduate Student, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The article presents a meaningful analysis of the theory and practice of levying charges for the use of objects of the animal world. Their fiscal role is determined. The analysis of normative acts of the Russian Federation and the subject of the Russian Federation is fulfilled, regulating the extraction of hunting resources and collection of tax and non-tax payments to the budget, and their grouping is presented. The issues related to the licensing of the wildlife use, the procedure for issuing permits for the extraction of hunting resources, and the reasons for denying, and the discouragement of their withdrawal without permission are considered. Deficiencies in legislation affecting the preservation of the environment, impeding the growth of tax revenues of the budget, necessary for financing public goods, are identified. Problems of tax administration are highlighted. Conclusions are made and directions for further work are outlined.

Keywords: northern region, fauna, hunting resources, legislation, licensing, taxes and fees, budget, tax administration.

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For citation: Chuzhmarova S. I., Chuzhmarov A. I., Chuzhmarova A. A. The fees for the use of wildlife in the northern regions of Russia: problems and solutions // Corporate governance and innovative economic development of the North: Bulletin of the Research Center of Corporate Law, Management and Venture Capital of Syktyvkar State University. 2018. № 2. P. 107-118.