G20 summit, November 3-4, 2011, Cannes France

"Ozone hole" problems . The ozone layer is located in the atmospheric air at a height of 25-30 km above the surface of the earth. The ozone layer absorbs ultraviolet rays from the sun and protects living organisms (humans, plants, animals) from harmful effects. Freon, chloride gases, fluorocarbons and polyfluorocarbons, which contain chlorine and bromine atoms, are considered to deplete the ozone layer. They rise into the atmosphere and destroy the ozone layer. 100 molecules of chlorine and 60 molecules of bromine destroy ozone. Depletion of the ozone layer causes an increase in ultraviolet rays. In addition, ozone-depleting freons are used in the pharmaceutical industry, household services, chemical industry, and automotive industry.
"Payment for environmental damage", introduced in many countries, is widely used by states to improve the situation in the field of nature use. Compensation for economic damage to the environment implies the mandatory payment of sums of money in proportion to the amount of damage caused by "polluters".
The main advantages of "Environmental Damage Payment" fall into the following four main points.
First , use the tax system to encourage respect for nature and limit pollution. However, many emission standards limit the positive effects, because after their implementation (achievement of standards and adherence to standards), the positive effect ceases.
Secondly, comprehensive work on waste reduction is carried out. For example, the introduction of "payment for damage" leads to the application of a whole set of measures aimed at reducing emissions into the atmosphere. Production technology and product range are changing, there is a transition to clean raw materials, fuel, etc., at the same time, emission standards direct the company to introduce cleaning technologies, that is, the first method of prevention, the second and - aimed at eliminating the consequences.
Third, environmental protection financing. For example, taxes enable the mobilization of monetary resources used for the implementation of public environmental programs.
Fourth, reduce labor costs for environmental protection measures. Proponents of the introduction of "payment for damage" consider this form of economic regulation to be less labor intensive and cost-effective than others. In addition, it requires much less financial costs and human resources from the state. "Paying for damage" is being introduced into the practice of environmental activities in Europe and North America. In Western Europe, enough experience has been accumulated on its use.
Today, the tax in the form of "payment for damage" forms the basis of the main principle of environmental policy - "polluter pays". This principle is implemented by Austria, Sweden, Great Britain, Germany, USA and a number of other countries. Its application means that the costs of pollution prevention and mitigation measures are covered by enterprises and responsible persons. In practice, the principle is implemented in the collection of fees for polluting the environment (fees or fines for untreated waste water, fees for waste disposal, etc.). Funds collected in this way are usually used for environmental protection. Various budget accounts and extrabudgetary national or local environmental funds are used for this.
Currently, tax regulation does not sufficiently take into account the compliance of tax levies with the level of pollution and the costs of environmental restoration. In order to improve the tax system, enterprises are working to determine the relationship between the amount of tax benefits and the level of damage they cause to the environment. However, in many countries, resource-use fees and taxes are very general, have multidirectional effects, and perform a wide range of functions.
The results of the study of the implementation of various functions of environmental payments in foreign countries were as follows.

Ecological tax	The result	Function
The Climate Change Tax (introduced in the UK in 2001) is now operational	Greenhouse gas emissions decreased by 6-8%	Stimulating
The group of taxes "for polluting the environment":
A tax on sulfur dioxide emissions (introduced in Sweden in 1991) is now in effect	In Sweden, emissions decreased by 15-20% in 4 years after the introduction of the tax. Now down 40%.
A tax on carbon dioxide emissions (introduced in Norway in 1991) is now in effect	Emissions in Norway decreased by 3-4%, in 2020 it decreased by 20%
A tax on toxic waste (introduced in Germany in 1991) is now operational	In the 3 years since the introduction of the tax, the generation of toxic waste has decreased by 15%, and is now down to 22%.
In all European countries, different taxes for transport (by mileage, per year) are now in effect. an excise tax was introduced when buying a car for the owner	Tax revenues from the total amount of collected taxes, for example, increased by 4.5% in Italy and 10.2% in Ireland. In Sweden - increased by 15%	A fine is applied
Fees for the use of natural resources - introduced in all European countries	They make up a significant part of budget revenues (from 3 to 12%).

A wide variety of financial leverage allows businesses to choose the most effective alternatives and mitigate the burden of taxes and penalties. The formation of the emission market is considered as a means of regulating its size, which ensures optimal control over "dirty" productions in the regions. This creates a great opportunity for Uzbekistan.

In general, the insignificant amount of pollution fines, compared to the amount of turnover and total profit, does not sufficiently encourage the environmental performance of enterprises. Therefore, in many countries, programs aimed at finding new measures are created, achievement of specific goals, incentives continue. The main task is to find the most effective means of combating environmental pollution.
An important way of encouraging environmental protection activities in countries with a developed market economy is to extend financial support to enterprises for the implementation of environmental programs.
In the framework of off-budget financing, financial assistance is provided through the following means: subsidies, preferential loans, export duty credits, state guarantees, investment subsidies, lending programs, direct subsidies and low-% loans have been introduced.
Thus, in the West, two methods of regulating the environmental sphere are widely used - fiscal and market. In addition to traditional taxes, the following means of ecological price regulation can be proposed for Uzbekistan:
1. Fees for the use of municipal wastewater treatment facilities as payment to the local budget. At the same time, single and individual tariffs can also be applied. The amount of payments depends on the volume and composition of pollution transferred to treatment facilities and waste processing enterprises. In a number of countries, this type of payment is included in utility tariffs and the fee for using wastewater treatment facilities is reduced.
2. Resource fees - payment for the use of natural resources, their reproduction and protection. Currently, there are legislative initiatives that provide for the transfer of certain payments to the category of taxes: forest payments, payments for negative effects on the environment, etc. For example, for non-renewable (non-regenerative) resources: sales tax, income tax (or rent tax) are proposed. However, due to the fact that they are not related to taxes, certain difficulties arise in setting payment rates and collection mechanisms, which lead to legal conflicts. Thus, since there is no legal basis for the introduction of taxes corresponding to these payments, it is rare for the Constitutional Court to overturn the decisions of the Supreme Court on environmental pollution payments.
3. There are product taxes as a surcharge on the price of goods whose production or further use has a negative impact on the environment. In practice, these taxes serve as a means of displacing "environmentally dirty" products and technologies from the market. If the environmental tax for pollutant emissions is included in the production cost and price, it is divided between the consumer and the polluter. Product payment method - a mark-up is applied to the price of products that pollute the environment during production or consumption (for example, diesel oil, motor oils). Such an approach allows to stimulate the implementation of new environmentally friendly technologies and types of production. For example, taxes on tropical wood, aluminum foil, pesticides, synthetic detergents, and gasoline were introduced at the recommendation of the Institute for Environmental Prediction in Heidelberg (Germany). The new tax is expected to play an important role in the economics of environmental management. Because it aims to reduce the production (and in some cases imports) and use of environmentally harmful products through low prices and high prices for the producer. The prices for the consumer will be preferential.
4. Differentiation of income tax - on the one hand, a system of tax incentives for enterprises producing environmentally friendly products, on the other hand, increased standards for enterprises producing "dirty" products. The disadvantage of such a differentiated system is the neutralization of revenues and costs, traditionally taxes are intended to fill the budget. Many countries use such a tax to encourage the production and consumption of unleaded gasoline.
5. Subsidies – state support to natural resource users for environmental protection activities. Assistance is provided in the form of grants (scholarships), that is, free state financing of projects aimed at reducing environmental pollution of enterprises. Types of subsidies include "concessional" loans or low-interest loans to enterprises for greening production, afforestation, as well as tax benefits (in terms of income tax; tax benefits in the form of accelerated depreciation of environmental equipment). ; There is a tax reduction for motor vehicles that use non-polluting fuels. Subsidies are very common because, unlike tax credits, which directly affect the income and additional profits of enterprises, they do not directly affect financial performance. Nor are they implemented through a price mechanism like a differentiated income tax. As an example, we can cite the procedure for providing subsidies for activities aimed at increasing the volume and improving the quality of drinking water supply to the residents of Kursk region and Tashkent region. After the implementation of the program, the price of water will not increase, which means that there will be no cost recovery; the nature and level of taxation and the price of drinking water will not change. This tool is used in accordance with the Federal Law "On Environmental Protection" and the Budget Code of the Russian Federation. For example, in 2011, the administration of the Kursk region adopted the regional target program "Ecology and clean water in the Kursk region". The amount of financing of the program for 2020 from the regional budget is 30 million. RUB 28 mln. amounted to more than rubles.
6. Environmental insurance - insuring enterprises against economic property liability. Insurance of sources of increased environmental risk for economic damage to third parties as a result of extraordinary and sudden pollution of the environment. The purpose of environmental insurance is to provide economic incentives to compensate for environmental damage and prevent accidents. The Law of the Russian Federation "On Environmental Protection" (Article 23) "Enterprises, institutions, organizations, citizens and their property, environmental and natural disasters, accidents and catastrophes, voluntary and mandatory environmental means insurance.” Voluntary liability insurance for the compensation of damage caused by accidental environmental pollution is widespread in many developed countries as part of the general civil liability insurance of enterprises: in Belgium, the Netherlands, Sweden, there is mandatory environmental insurance by private companies. Insurance environmental funds are formed from the proceeds of the sale of insurance policies, which are used to compensate for damage caused by accidental pollution.
The above levers of state regulation can be successfully used in the economic practice of Russia and Uzbekistan. However, the order of their use is very controversial. The state often makes a choice in favor of traditional business development at the expense of filling the budget and investing in the "green" sector. Nevertheless, the modernization of the economy of Russia and Uzbekistan by encouraging investment activity, including the "green" sector, is one of the main directions of national economic development, which will be based on tax incentives and investment incentives.
The mechanism of tax incentives has become an integral part of supporting the development of the real sector of the economy in Russia and Uzbekistan, which requires large capital investments to accelerate its growth. Nevertheless, in the conditions of reduction of internal free financial resources, enterprises prefer short-term and high-yield financial investments. In such cases, they often ignore long-term investments in the real sector. As a result, the so-called "investment rate" appears. To a large extent, it depends on a number of objective circumstances, among which the following stand out:

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  The rate of % often exceeds the level of profitability of enterprises;
  
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  unfavorable exchange rate prevents the attraction of advanced foreign technologies;
  
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  high inflation and geopolitical uncertainty do not help stabilize the investment climate.
  

Nevertheless, there may be a number of measures compensating the "investment rate", among which tax maneuvers, subsidies, state guarantees, % and price discounts stand out.
The possibility of wide application of these measures is determined by Federal Law No. 39-FZ, which gives the right to reduce the tax burden on local taxes in order to attract investments to the regional economy, to establish guarantees for the protection of rights. However, various subjects of the Russian Federation are in no hurry to use these rights. Thus, today only 22 out of 85 regions have a system of tax incentives for credit organizations, insurance-leasing companies and other entities involved in financing investment programs. Nevertheless, the emerging institution of tax incentives will help to increase the flow of long-term investments to finance innovative activities.
The following benefits currently apply:

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  tax benefits;
  
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  accelerated depreciation;
  
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  tax benefits;
  
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  special methods of accounting for research and development expenses, taking into account the losses of previous years;
  
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  various special tax regimes.
  

Science and practice still cannot provide a clear answer to the question of which type of tax relief can be the most popular and effective.
In short, assessing the effectiveness of tax incentives is a strategically important task. This assessment is based on coefficients reflecting the effectiveness of tax incentives. Controlling bodies should consider budget revenues lost as a result of the application of tax incentives and financial indicators of entities, for example, the profit from the implementation of "green" projects, the volume of introduction of new technologies, the creation of new jobs, wages to should compare the information about Evaluation of the effectiveness of tax incentives is usually carried out using three criteria: budget, economic and social. These criteria certainly have their advantages and disadvantages.
The Ministry of Economic Development and the Ministry of Finance completed the methodology for assessing the effectiveness of tax incentives and sent it to the Government for approval. The new methodology makes it possible to determine the relevant effect for both the business and the budget. He proposes to divide the benefits into two groups: benefits for the main structure of taxes and benefits for certain categories of taxpayers.
It should also be mentioned that the approaches of the Ministry of Finance and the Ministry of Economic Development to the assessment of tax credits are fundamentally different. Thus, the Ministry of Finance accepts tax credits as budget expenses, the Ministry of Economic Development - coefficients - indicators of business efficiency. According to the information of the Ministry of Finance, the tax breaks have caused huge losses in the budget.
Thus, the budget in 2012 is 1.3 trillion rubles, or 2.08% of GDP, and in 2013 it is 3% of GDP. In 2014, the state budget was 1.7 trillion rubles, in 2015 - 338 billion rubles, in 2015 - 564 billion rubles, in 2016 - 792 billion rubles, in 2020 - 987 billion rubles. the budget will see the biggest losses from direct tax credits. These accounted for 71.7% of all tax losses.
At the same time, chemical mineral (nitrogen, phosphorus, ammonia) fertilizers used in the agricultural sector also destroy the ozone layer. Depletion of the ozone layer was first observed in North America, Asia and the European Union. As a result of this, about 500,000 people got sick with skin cancer and 400 people died.
In addition, rational use of nature-protecting resources, taking into account the ecological balance in nature, mapping of territories, proper use of raw materials and energy sources, avoiding wastage in the extraction of minerals, wide introduction of environmental management into life in Uzbekistan , it is necessary to develop an innovative environmental protection program for the new generation.
Another important problem of "green economy" science is atmospheric air pollution. As we know, all the creatures in the world live with air. A person passes an average of 12 liters of air per minute through his lungs, which means that he passes 23 kg per day. It takes 2 Dm ^{3 of air from the} atmosphere in one night, and consumes 9 tons of oxygen in one year. A person "consumes" air 5-6 times more than food.
According to the UN data, 3-3.5 billion cars are moving in the world, releasing 200 different types of toxic gases into the atmosphere.
Air pollution is divided into two types. Gaseous and solid substances, where gaseous substances make up 90% of the total waste and solid substances make up 10%. Atmospheric air pollution is polluted in two ways - natural and artificial.
1) Pollution by natural means means eruptions of volcanoes, erosion of rocks, forest fires and dust, cosmic dust, etc. Every year, on average, 1-2 billion tons of sea salt, 900 mln. about tons of soil dust, 400-500 million as a result of forest burning. up to tons of compounds are added to the atmosphere. 2) Man-made pollution mainly originates from industrial enterprises, automobile, railway, water transport emissions, coal, oil and natural gas (inextricably linked with human activity). air pollution as a result of harmful substances entering the atmosphere.
Coal is, and will continue to be, a very powerful fuel. About 23% of primary energy needs are covered by coal and 39% of electricity is generated from this source. 70% of the world's steel production depends on coal as raw material. Coal is the most abundant and widespread fuel source in the world. From 2000 to 2021, its use increased by 43%. However, burning coal (generally electricity generation) generates and emits almost 14 billion tons annually. The new digital technologies are the production of "clean coal" technologies, which positively solve this problem, so that the world's coal resources can be used by future generations without contributing to global warming.
It should not be forgotten that there are great opportunities to improve the efficiency of energy production. In order to reduce its environmental burden, coal should be burned as much as possible based on technology, but even now the old methods used by developing countries remain, which is not fit for purpose.
According to energy statistics in Asia and the Pacific region, the PRC and the USA are the two largest SO ₂ emitters, 5 billion per year. emits more than tons and is one of the main causes of global warming. In terms of per capita emissions, the US is the largest, almost twice that of Germany, Japan and 2.5 times that of the PRC. In industry, SO _{2 emissions} from coal-fired power plants account for 60%. Coal-fired power generation is especially important in developing countries, given that coal reserves are abundant and cheap compared to oil and natural gas. is expected to continue to grow. Reducing emissions is very important to prevent global warming .
Improving the efficiency of electricity use, providing cheap electricity and reducing pollution is one of the problems in the energy sector (facing developing countries). 1.285 billion in 2012 worldwide. people could not use electricity, the issue of providing them with electricity remains a serious problem. In 2040, global demand for electricity is expected to reach 40,104 TWh, which is almost 1.8 times more than in 2012. The transition to "clean coal" technologies that enable carbon capture, storage, and use will lead to "deurbanization."
In this case , storing waste as a geological solution at a depth of 2-3 kilometers will be of great benefit, but it will require a large financial investment. If predicted energy consumption continues, annual SO ₂ toxic emissions will increase by around 40 Gt by 2040. As a result of this increase in SO ₂ emissions, the average temperature of the Earth will rise from 3.6 ⁰С to 5.3 ⁰С.
Consequently, Uzbekistan also needs to change the methods of energy production and use. In the last 10 years, pilot projects should be developed for wide application across the country. (Table 3.)
Developing Asia relies heavily on coal for electricity generation. According to statistics from the World Bank's "World Development Indicators" database, in 2013, 66% of the electricity in the region was produced by coal-fired power plants, while in developing countries outside of Asia, this figure was 14 %, and in the Economic Cooperation and Development Organization it is equal to 32%. Major economies in the region mostly correctly rate and explain most of the high %, such as the PRC (75%), India (73%), Indonesia (51%), Republic of Korea (41%) and Malaysia (39%). This causes serious local and global environmental problems.