Ecological funds and organizations. Environmental funds
Environmental funds in the mechanism of environmental protection play an important role - they serve as a financial base for solving urgent environmental problems. In Russia operates one system off-budget state environmental funds: the Federal Environmental Fund, environmental funds of the subjects of the Federation, regional, regional and local environmental funds. Funds are formed from funds received from enterprises, institutions, organizations, citizens, as well as foreign legal entities.
Funds are formed from funds received from enterprises, organizations, institutions, citizens, as well as from foreign legal entities and citizens, including:
fees for emissions, discharges of pollutants into the environment, waste disposal and other types of pollution;
amounts received from claims for damages and fines for environmental offenses;
from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;
received in the form of dividends, interest on deposits, bank deposits, from equity use own funds fund in the activities of enterprises and other legal entities;
currency receipts of foreign legal entities and citizens.
Funds from environmental funds are credited to special accounts of the bank's institutions and distributed in the following order:
for the implementation of environmental protection measures of local (city, district) significance - 60%;
for the implementation of environmental protection measures of territorial (republican, regional, regional) significance - 30%;
for the implementation of environmental protection measures of federal significance - 10%
Funds from environmental funds are spent on the improvement of the natural environment, on health measures, reproduction natural resources, Scientific research. It is prohibited to spend environmental funds for purposes not related to environmental activities. According to their legal status, environmental funds are legal entities, the operational management of which is carried out by the directorate formed by the board of the environmental fund. Control over the targeted use of funds from environmental funds is assigned to federal, republican, regional, regional, local committees for environmental protection, administrations of state governing bodies.
Environmental insurance as an element of the economic mechanism for protecting the natural environment, it is a way to protect the property interests of citizens and legal entities in the event of adverse environmental consequences at the expense of monetary funds created by insurers. The law provides for two forms of environmental insurance – obligatory and voluntary insurance enterprises, institutions, organizations, as well as citizens, objects of their property and income in case of environmental and natural disasters, accidents and catastrophes.
Funds from environmental insurance funds are used to predict, prevent and eliminate the consequences of environmental and natural disasters, accidents and catastrophes. The procedure for environmental insurance and the use of funds is established by the Government of the Russian Federation.
The approximate provision defines the main tasks of environmental funds, the sources of their formation, the main directions for the use of funds, and the management of environmental funds. But the main goal is to provide financial guarantees for damage to the environment, including promoting the development of an environmental liability insurance mechanism.
At this stage, a purely economic or purely ecological approach to development is becoming increasingly inappropriate and should be replaced by integrated environmental and economic. The need to regulate environmental relations, although recognized by the world community, nevertheless, "the only criterion in nature management so far remains efficiency" and "gross economic criterion (monetary value of the final product)". Meanwhile, it is obvious that, both in determining and in the practical implementation of measures to combat pollution of nature, it is necessary to put into practice the principle: "who pollutes - he pays", and, consequently, the use of economic mechanisms in combination with legislative acts. In theory, economic mechanisms operate in the form of financial incentives towards those responsible for environmental pollution, who, as economic agents, can choose the solution that they consider most beneficial for themselves. However, not in all cases, economic mechanisms play only an auxiliary role in relation to the current regulation, which in itself does not have sufficient capacity to modify the behavior of pollutants. At the same time, economic mechanisms have certain advantages. If pollution taxes are set at an appropriate level, this will reduce the global cost of environmental protection. Indeed, in fact, the economic mechanism is a continuously operating incentive aimed at reducing environmental pollution; it is valid for the entire set time for making payments. Based on this incentive, there is an impetus to implement technical changes through the search for and implementation of more effective pollution control mechanisms and the release of new, non-polluting products. In addition, it is easier for public authorities to modify any type of tax than to change legislation.
Economic mechanisms play an important role in environmental protection. Therefore, mixed systems have arisen in which economic mechanisms complement the system of direct regulation. In such cases, the role of economic mechanisms is to provide the financial revenue needed to implement certain environmental activities to stimulate technical innovation.
The effectiveness of taxes is also determined by the degree of fulfillment of the goals set. In cases where the level of taxes is low, direct regulation becomes necessary to achieve the objectives of environmental policy. Here you need to strive to achieve balance. Too simple a system, of course, convenient to use, however, its usefulness is low. At the same time, a complex and sophisticated system is effective in theory, but its application is very difficult. In addition, it should be borne in mind that high tax rates can cause resistance on the part of entrepreneurs.
One of the main benefits that economic mechanisms provide in theoretical terms is prospective economic efficiency, which implies accurate knowledge of the total costs of treatment; as well as the total cost of environmental damage.
Creation of nature conservation funds in 38 regions of Russia in the course of an environmental and economic experiment, the formation of a two-level system of funds: federal and regional. Stage 1 - experimental, and included the refinement of methodological approaches to determining the amount and procedure for charging fees for environmental pollution, taking into account
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“The system of environmental funds in R.F. ” 6 .
Environmental funds in R.F.
1. Stages of creating eco-funds in R.F.
2. Goals and objectives of creating eco-funds in R.F.
3. Legal and financial status of eco-funds in R.F.
4. Sources of formation of funds of environmental funds R.F.
6. Legal basis for the activities of eco-funds in R.F.
7. The role of eco-funds in financial support environmental protection activities on the territory of the Russian Federation.
8. Consolidation of off-budget eco-funds.
Stages of creating eco-funds in R.F.
The beginning of the formation of environmental funds is 1988. This year, the Decree of the Council of Ministers of the RSFSR dated March 18, 1988 No. N 93 "On the fundamental restructuring of nature conservation in the country", in accordance with which nature protection funds were to be created on the territory of the RSFSR, subsequently, in accordance with the Law of the Russian Federation "On Environmental Protection", renamed environmental funds.
Since 1988 To date, the following stages of the formation of environmental funds can be identified.
Stage 1 (19.89-1990) - the creation of nature protection funds in the territory of 38 regions of Russia in the course of an environmental and economic experiment, the formation of a two-level system of funds: federal and regional. Stage 1 - experimental, and included the refinement of methodological approaches to determining the size and procedure for charging fees for environmental pollution, taking into account the economic capabilities of enterprises in certain regions with a difficult environmental situation: testing in practice the methods of regulation and directions for the use of environmental funds in the conditions of self-government and self-financing of the regions.
Stage 2 (1991-1995) - creation of a system of off-budget environmental funds in accordance with Article 21 of the Law of the Russian Federation "On Environmental Protection", the formation of 3 levels of the system of environmental funds:
Federal;
Republican, regional, regional;
Local.
Stage 2 - the stage of formation paid services in the field of nature management, provided for the formation of a new economic mechanism nature management in connection with the widespread introduction since 1991. fees for environmental pollution. The action of this mechanism is directed:
To create a unified system of off-budget environmental funds, uniting the Federal and territorial funds;
Planning and financing of environmental activities;
Establishment of limits on the use of natural resources, emissions and discharges of pollutants into the environment and waste disposal;
Establishment of standards for fees and amounts of payments for the use of natural resources, emissions and discharges of pollutants in environment, waste disposal and other types of harmful impact;
Providing enterprises, institutions and organizations, as well as citizens, with tax, credit and other benefits when they introduce low-waste and resource-saving technologies and non-traditional types of energy, implement other effective measures on environmental protection;
Compensation in accordance with the established procedure for damage caused to the environment and human health.
Stage 3 (1995 to the present) - consolidation of Russia's off-budget environmental funds in accordance with the Law of the Russian Federation "On the Federal Budget for 1995." (Article 6) in the budgets of the respective levels.
The purpose and objectives of the creation of environmental funds of the Russian Federation.
The main goal of creating extra-budgetary environmental funds in Russia was to form an autonomous source of guaranteed support for environmental activities, independent of the state budget. At the same time, the funds of environmental funds should not replace, but supplement the budgetary funds and funds allocated for these purposes by enterprises that use natural resources.
In accordance with the "Model regulation on environmental funds in the territory Russian Federation", approved by the Ministry of Environmental Protection and Natural Resources on 11.07.92r., the main tasks of the funds are:
Financing and lending of environmental programs and projects aimed at improving the quality of the natural environment and ensuring the environmental safety of the population:
Mobilization of financial resources for environmental activities and programs;
Economic stimulation of rational nature management, introduction of environmentally friendly technologies.
Assistance in the development of environmental education and upbringing.
Legal and financial status of R.F.
At present, environmental funds have been established and are operating in all 89 constituent entities of the Russian Federation. In addition, in addition to regional, republican, regional, and district environmental funds, there are 130 local-level environmental funds (district and city).
The legal and financial status of the environmental funds of the subjects of the federation is as follows:
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Legal and financial position eco-funds of subjects of the federation (in % of the number of funds) |
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Foundations formed: |
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By decision of the representative bodies |
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By decision of the administration |
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By decision of the Committee for Nature Protection |
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Fund regulation approved: |
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The cost estimate is approved: |
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representative authority |
|
|
executive authority |
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|
Funds are supervised by: |
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Representative body of government |
|
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Administration |
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|
Nature Conservation Committee |
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Representative authority, administration, nature protection committee |
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Representative body of power, nature protection committee |
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Administration, nature protection committee |
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Funds with rights legal entity |
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Funds consolidated in the budget |
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The data presented indicate that the system of eco-funds is still in the process of formation and needs to be formed and needs to be further streamlined in accordance with the current legislation and regulations.
Sources of formation of funds of eco-funds.
The sources of formation of funds of environmental funds are determined by the Law of the Russian Federation "On Environmental Protection" and subsequently fixed by the approved management bodies of the subjects of the federation by the Regulations on Environmental Funds:
Funds received from enterprises, institutions, organizations, individuals, as well as foreign legal and individuals in the form of payment for environmental pollution, waste disposal and other types of pollution;
Funds received from claims for damages and fines for environmental offenses;
Funds from the sale of confiscated hunting and fishing gear,
products illegally obtained with their help;
Voluntary deductions and contributions from enterprises and citizens, foreign legal entities and individuals;
Funds received in the form of dividends, interest on deposits, bank deposits, from the equity use of the funds' own funds in the activities of enterprises and other legal entities, as well as loans;
Income from publishing, economic and other commercial activities funds;
Funds from other sources, the formation of which does not contradict the current legislation.
Funds of environmental funds in the territory of the Russian Federation are credited to special accounts of environmental funds in the territory of the Russian Federation in banking institutions and are spent in accordance with their intended purpose.
Payments for standard and excess emissions, discharges of harmful substances, waste disposal are transferred by enterprises, institutions, organizations in an indisputable manner: 90% - to special accounts of state environmental funds. They are distributed in the following order: 60% - for the implementation of environmental protection measures of local (city, district) significance; 30% - for the implementation of environmental protection measures of republican, regional, regional significance;
10% - to the Federal Ecological Fund of the Russian Federation for the implementation of environmental protection measures of federal significance.
Since the formation of the environmental funds of the Russian Federation, the structure of the funds' sources of income has changed. However, the share of payments for environmental pollution within the limit and above the limit (their share is more than 70%) in the total income of eco-funds constantly prevails.
For the period from 1990 to 1995. The environmental funds received the following financial resources.
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The volume of funds received by environmental funds for 1991-1995. (in prices of corresponding years), (billion rubles). |
||||
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1991 |
1992 |
1993 |
1994 |
1995 |
|
0,98 |
8,32 |
87,6 |
403,1 |
921,5 |
Of the total funds raised in 1995. in environmental fundsRF, 78.4% were received as a result of the activities of republican, regional, regional and district funds, 21.6% - at the expense of local funds (district, city). It became possible to assess the role of environmental funds of various hierarchical levels of management in the formation of financial resources of eco-funds due to the introduction since 1995. new form state statistical reporting, where hierarchical levels of management of eco-funds are highlighted.
The direction of the targeted use of eco-funds in R.F.
The law "On the Protection of the Environment" establishes that the fee charged from enterprises, organizations, institutions for standard and excess emissions, discharges of harmful substances, waste disposal, in the amount of 10% should go to the federal budget to finance activities territorial bodies government controlled in the field of environmental protection, the remaining 90% should go to environmental funds, and then distributed to following form:
60°/o - for the implementation of environmental protection measures of local (city, district) significance;
30% - for the implementation of environmental measures of republican, regional, regional significance;
10% - for the implementation of environmental measures of federal significance.
The Exemplary Regulations on Environmental Funds on the territory of the Russian Federation stipulate 12 main areas for spending the resources of the Russian Federation's environmental funds. As a rule, they take place in the activities of all environmental funds of the Russian Federation. However, some funds supplement the number of main areas based on the environmental and economic situation of the territory of the corresponding subject of the Russian Federation. Based on the data in Fig. 2, it can be seen that over the past 5 years, consistently priority areas for spending ecofunds are: the construction of environmental facilities, the development of the material and technical base of environmental authorities, and other expenses. A positive moment in the trend of spending funds from environmental funds is a 2-fold reduction (in 1995 compared to 1991) in the item "other expenses" and a decrease in the share of funds not used in the reporting year. So if in 1991. this share was 46.0%o, in 1993. - 20.8%o, in 1995. - 11.6% o.
The emerging trend indicates an increase in the experience of environmental funds and the improvement of the mechanism and procedure for spending funds from Russian environmental funds.
Legal basis for the activities of eco-funds in the Russian Federation.
Since 1989 At the present time, a serious problem of the successful functioning of the environmental funds of the Russian Federation is the insufficiency of the legal framework.
Currently, the State Committee for Ecology of the Russian Federation, together with the Executive Directorate of the Federal Environmental Fund, is working to improve the legal framework for the activities of environmental funds in the Russian Federation. The work is carried out in two directions:
1. Improvement of existing regulatory and methodological documents. This is the preparation of the following improved regulations:
Regulations on the Federal Environmental Fund RF;
Instructional and methodological instructions on the collection of fees for environmental pollution, etc.
2. Preparation of draft new documents:
Law of the Russian Federation "On Environmental Funds in the Russian Federation";
Instructions on the procedure for the formation, financing of expenses, keeping records and reporting on the use of funds from the environmental fund, etc.
The role of environmental funds in the financial support of environmental activities
In conditions of economic instability, high inflation and reduction in the volume of financing of environmental protection measures at the expense of budgets of all levels the role environmental funds.
In 1995, on average in the territory of the Russian Federation, capital investments for environmental protection and the rational use of natural resources at the expense of eco-funds amounted to 2.6% of total investment increased by 1.8 times compared to 1993.
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Indicator |
years |
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1993 |
1994 |
1995 |
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1. The share of capital investments for the protection and rational use of natural resources at the expense of environmental funds in the total investment. (%) |
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2. Share of funds from eco-funds in total expenditures of eco-funds:
|
30,6 |
31,8 |
35,7 |
Although at present the share of funds from environmental funds in the total volume of investments is small, a trend towards an increase in this indicator is already clearly visible in the dynamics. For individual constituent entities of the Russian Federation, the share of capital investments in the protection and rational use of natural resources in 1995 significantly exceeded the average value for Russia and amounted to: in the Murmansk region - 26.9%, in North Ossetia - 30.6% and in Irkutsk region- 36.5%. Another indicator that reflects the importance of Russian environmental funds is the share of funds allocated for the construction of environmental facilities, for the issuance of loans and credits and the introduction of environmentally friendly technologies in the total volume of expenditures of environmental funds. This indicator in dynamics over a number of years also tends to increase in 1995. it amounted to 35.7%. More importantly, however, Russian environmental funds ensure the development of progressive environmental financing mechanisms that reflect the transitional nature of the Russian economy:
Allocation of concessional loans and loans to enterprises on a repayable basis:
Investing in the formation initial capital enterprises created for the production of environmental protection products:
Equity participation in project financing, stimulating the involvement of additional investment resources of enterprises:
Issuance of guarantees to commercial banks for loans and credits to enterprises for the implementation of environmental activities.
Consolidation of off-budget eco-funds.
According to the information collected by the State Committee for Ecology of the Russian Federation and the Executive Directorate of the FEF of the Russian Federation on 1.10.96. 14 environmental funds were consolidated by the decision of the territorial authorities.
A short period of activity of environmental funds in the context of their consolidation into the budgets of the territories does not allow us to draw any significant conclusions about the change in the activities of the funds in financing environmental protection measures. There are separate examples of the use of funds from funds for purposes not directly related to nature protection. On the other hand, the strengthening of control over the receipt and expenditure of funds of funds with a strictly targeted focus can have a positive impact on the activities of the funds.
7. Well " Environmental economics”
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Annotation: An important element economic mechanism of regulation in the field of environmental protection are environmental funds, which include the Federal Environmental Fund of the Russian Federation (FEF RF), environmental funds of the constituent entities of the Russian Federation and local funds. The practice of the existence of environmental funds has proved economic feasibility their activities, the role of which is especially growing in the conditions of the most severe shortage of funding for environmental protection. According to the author, it seems appropriate to restore the above funds in the form of targeted budget funds, the legal status of which is established by Article 17 of the Budget Code of the Russian Federation, entrusting the relevant executive authorities with the formation of estimates for these funds.
Keywords:
environment, regulatory mechanism, environmental fund
Abstract: An important element of the economic mechanism of regulation in the field of preservation of the environment are ecological funds, which include Federal ecological fund of the Russian Federation, ecological funds of subjects of the Russian Federation and local funds. Practice of existence of ecological funds has proven economic feasibility of their activity which especially role increases in conditions of the most severe deficiency of financing of preservation of the environment. According to the author, it is represented expedient to restore the above-stated funds in the form of the target budgetary funds which legal status is established item 17 of the Budgetary code of the Russian Federation, having assigned on the corresponding enforcement authorities questions of formation of the estimate of these funds.
keywords: environment, regulation mechanism, ecological fund
An important role in protecting the environment is played by environmental funds, they are usually redistributive in nature: funds come from polluters and are returned to them for specific environmental protection measures or are used to improve the environmental situation in general. This makes it possible to coordinate environmental activities and bring them in line with the overall objectives of environmental policy. Funds can be national, inter-regional, regional and local. The first three types are formed to carry out major environmental programs and environmental protection activities, the cost of which exceeds the available funds of local funds.
Local environmental funds consist of the following funds:
emission taxes and payments by enterprises (for emissions into the atmosphere, discharges into water bodies, disposal of solid waste);
taxes and payments for resources;
pledges-reimbursement and bonds of use;
funds sought to compensate for damage caused by violation of environmental legislation;
payment of enterprises for emissions (license fees);
fines collected in administrative and judicial proceedings from legal entities and individuals guilty of violating environmental legislation.
Funds from large funds can be used to finance:
large environmental projects at enterprises if it is impossible to implement them at their own expense;
construction, technical re-equipment, reconstruction and overhaul environmental facilities operating in the relevant territory;
research and development and creation of new types of environmental protection equipment and technology;
measures to prevent and compensate for the negative socio-economic consequences of violations of environmental legislation in a given territory (landscaping, noise control, etc.);
work on environmental impact assessment and expertise economic projects associated with the given territory;
creation of specialized enterprises for the processing of production waste in the territory of this region;
partial or full repayment of bank loans given to enterprises for carrying out large capital-intensive environmental protection measures (construction of treatment facilities, introduction of waste-free technologies, etc.), subject to the provision High Quality these works and their completion within a certain period of time.
A certain share of deductions from local funds can be reserved and form an insurance fund, the funds of which will be directed to eliminate the negative consequences of unforeseen natural processes and phenomena, as well as accidents that cause damage to the environment.
It should be noted that all the listed items of expenditure refer to direct costs for environmental activities. In addition to them, there are also indirect costs that cannot be covered from environmental funds. Related payments are made from the state budget.
In accordance with the Law of the Russian Federation "On the Protection of the Environment", a unified system of state environmental funds has been created in the country, uniting the federal environmental fund, extra-budgetary republican, regional, regional and local funds.
The purpose of the system of environmental funds is to solve urgent environmental problems, restore losses in the environment, compensate for the harm caused by deteriorating the quality of the environment (in cases where the culprit of the harm has not been identified).
The formation of environmental funds is carried out at the expense of:
- funds received in the form of payment for standard and excess (limit and excess) emissions and discharges of pollutants into the environment, waste disposal, other types of pollution;
- amounts on claims for compensation for harm, fines for environmental offenses;
- funds from the sale of confiscated hunting and fishing tools, products illegally obtained with their help;
- donations from legal entities and individuals, which are credited to special accounts.
Fines and claims for damages and for environmental offenses are charged and in accordance with applicable law. Fines are imposed by specially authorized state bodies - subdivisions of the State Committee for Ecology of Russia, sanitary and epidemiological stations, etc. The calculation of the amount of damages is carried out in accordance with the approved methods for determining damage, and in their absence - based on the actual costs of restoring the disturbed state of the environment.
Funds received by the environmental funds are distributed in the following order:
60% - for the implementation of environmental protection measures of local (city and district) significance;
30% - for the implementation of activities of regional (republican, regional and regional) significance;
10% are directed to the federal budget to finance the activities of the territorial bodies of the State Committee for Ecology of Russia.
Initially, funds that go to environmental funds are accumulated in the accounts of republican, regional or regional funds, and from there they are transferred to the federal environmental fund (federal budget) and local environmental funds. Funds are transferred to environmental funds on a quarterly basis.
For six months, the State Committee for Ecology of Russia draws up a report on the receipt and expenditure of funds from the Federal Environmental Fund
An important element of the economic mechanism of regulation in the field of environmental protection are environmental funds, which include the Federal Environmental Fund of the Russian Federation (FEF RF), environmental funds of the constituent entities of the Russian Federation and local funds. The practice of the existence of environmental funds has proved the economic feasibility of their activities, the role of which is especially growing in the conditions of the most severe shortage of financing for environmental protection.
The main directions of spending the funds of territorial environmental funds were: construction, technical re-equipment, reconstruction of environmental facilities (50%), logistics (5.9%), introduction of environmentally friendly technologies (2.9%), creation and use of environmental monitoring systems ( 2.7%), other types of environmental protection activities (18%).
Territorial environmental funds have been created in all constituent entities of the Russian Federation, and their organizational, legal and financial activities characterized by a variety of forms. In 1999, in 45 subjects of the Russian Federation, environmental funds were administered by the administration, and in the rest - by the territorial bodies of the State Committee for Ecology of Russia. 25 environmental funds have been consolidated into local budgets. Environmental funds in 33 constituent entities of the Russian Federation had the rights of a legal entity. The lack of a system of environmental funds built on unified management principles also explains a number of shortcomings in their activities.
Thus, the system of Russian environmental funds created in the 90s of the 20th century became an important source that significantly supplemented the budgetary and own funds of enterprises directed towards environmental protection.
In accordance with the Federal Law of December 27, 2000 No. 150-FZ "On the Federal Budget for 2001", the Federal Environmental Fund was liquidated and the procedure for transferring to the budgets of various levels of fees for standard and excess emissions and discharges of harmful substances, waste disposal and other types of harmful effects on the environment.
By virtue of the provisions of Article 9 federal law 150-FZ, payment for environmental pollution shall be credited in full to the accounts of federal treasury bodies for these bodies to distribute income from their payment in the manner of interbudgetary regulation between the federal budget and the budgets of the constituent entities of the Russian Federation in the ratio of 19 percent and 81 percent.
In our opinion, it seems appropriate to restore the above funds in the form of targeted budget funds, the legal status of which is established by Article 17 of the Budget Code of the Russian Federation, by entrusting the relevant executive authorities with the formation of estimates for these funds.
QUESTION 7. From what sources are environmental funds formed?
Environmental funds are formed at the expense of funds received from enterprises, institutions, organizations, citizens, as well as foreign legal entities and individuals, including:
fees for emissions, discharges of pollutants into the environment, waste disposal and other types of pollution;
amounts received from claims for damages and fines for environmental offenses;
funds from the sale of confiscated hunting and fishing tools, products obtained with their help;
received in the form of dividends, interest on deposits, bank deposits, from the share use of the fund's own funds in the activities of enterprises and other legal entities;
foreign exchange earnings from foreign legal entities and individuals.
QUESTION 8. What are the conditions for conducting a public environmental review?
Article 19. Rights of citizens and public organizations (associations) in the field of environmental expertise
Citizens and public organizations (associations) in the field of environmental expertise have the right to:
put forward proposals for conducting, in accordance with this Federal Law, a public environmental review of economic and other activities, the implementation of which affects the environmental interests of the population living in this territory;
send in writing to the federal executive body and its territorial bodies in the field of environmental expertise reasoned proposals on the environmental aspects of the planned economic and other activities;
receive from the federal executive body and its territorial bodies in the field of environmental expertise that organize the conduct of state environmental expertise of specific objects of environmental expertise, information on the results of its conduct;
carry out other actions in the field of environmental expertise that do not contradict the legislation of the Russian Federation.
When preparing the conclusion of the state environmental review by the expert commission of the state environmental review and when making a decision on the implementation of the object of the state environmental review, materials sent to the expert committee of the state environmental review and reflecting public opinion should be considered.
Article 20. Public ecological expertise
Public ecological expertise is organized and carried out on the initiative of citizens and public organizations (associations), as well as on the initiative of bodies local government public organizations (associations), the main activity of which, in accordance with their charters, is the protection of the natural environment, including the organization and conduct of environmental expertise, and which are registered in the manner prescribed by the legislation of the Russian Federation.
Article 21. Objects of public ecological expertise
Public ecological expertise may be carried out in relation to the objects specified in Articles 11 and 12 of this Federal Law, with the exception of objects of environmental expertise, information about which constitutes a state, commercial and (or) other secret protected by law.
Article 22
Public ecological expertise is carried out before the state ecological expertise or simultaneously with it.
Public ecological expertise can be carried out independently of the state ecological expertise of the same objects of environmental expertise.
Public organizations (associations) carrying out public environmental expertise in accordance with the procedure established by this Federal Law shall have the right to:
receive from the customer documentation subject to environmental review, in the amount established in paragraph 1 of Article 14 of this Federal Law;
get acquainted with the regulatory and technical documentation that establishes the requirements for the state environmental review;
participate as observers through their representatives in meetings of expert commissions of the state environmental review and participate in their discussion of the conclusions of the public environmental review.
Experts engaged to conduct a public environmental review shall be subject to the requirements provided for in clause 2 and paragraphs two, three, five, seven of clause 5 of Article 16 of this Federal Law when they carry out an environmental review.
Article 23
Public ecological expertise is carried out under the condition state registration statements of public organizations (associations) on its implementation.
If there are applications for conducting a public environmental review of one object of environmental review from two or more public organizations (associations), it is allowed to create a single expert commission.
The local self-government body, within seven days from the date of filing an application for a public environmental review, is obliged to register it or refuse to register it. An application for conducting a public environmental review, the registration of which was not refused within the specified period, is considered registered.
The application of public organizations (associations) for conducting a public environmental review must contain the name, legal address, nature of the activities provided for by the charter, information about the composition of the expert commission of the public environmental review, information about the object of the public environmental review, the timing of the public environmental review.
Public organizations (associations) organizing a public environmental review are required to notify the public about the beginning and results of its conduct.
Article 24
charter public organization(association) that organizes and conducts a public environmental review does not comply with the requirements of Article 20 of this Federal Law;
the requirements for the content of the application for conducting a public environmental review, provided for in Article 23 of this Federal Law, have not been met.
The list of grounds for refusing state registration of an application for conducting a public environmental review, given in paragraph 1 of this article, is exhaustive.
Article 25
The conclusion of the public environmental review is sent to the federal executive body in the field of environmental review, which carries out the state environmental review, the customer of the documentation subject to the public environmental review, the bodies that decide on the implementation of environmental review objects, local governments and may be transferred to other interested parties.
The conclusion of the public environmental review becomes legally effective after its approval by the federal executive body in the field of environmental review.
In the event that the conclusion of a public environmental review is given legal force, the requirements of Articles 30-34 of this Federal Law shall apply to the head and members of the expert commission of the public environmental review.
The conclusions of the public ecological expertise may be published in the media mass media, be transferred to local governments, bodies of state environmental expertise, customers of documentation subject to public environmental expertise, and other interested parties.
Fig 7
Structurally, this can be shown in the form of a block diagram (Figure 8).
Naturally, the experts involved in the public environmental review must meet the same standards as the experts of the state review.
Public ecological expertise is carried out subject to state registration of the application of public organizations (associations) for its implementation. Registration is carried out by the local government. Registration must be carried out within seven days from the date of submission of the application; the application must be registered or denied registration. If registration has not been refused, then the application is considered registered and you can start organizing the examination.
In the application of public organizations (associations) on conducting a public environmental review, the following must be given:
name, legal address;
the nature of the activities provided for by the charter, with a mandatory note that environmental expertise is included in the scope of activities;
information on the composition of the expert commission of public environmental expertise;
information about the object of public environmental expertise;
the timing of the public environmental review.
According to the law, the Conclusion of the Public Expert Review acquires legal force (i.e., the conclusion about the possibility or impossibility of implementing the object of expertise becomes mandatory) if it is approved by specially authorized state bodies in the field of environmental expertise.
Naturally, the public organizations (associations) organizing the public environmental review are obliged to notify the public about the start and results of its implementation.
State registration of an application for a public environmental review may be denied if:
the public environmental review was previously carried out twice in relation to the object of the public environmental review;
public ecological expertise was carried out in respect of an object, information about which constitutes a state, commercial and other secret protected by law;
the procedure for state registration of a public organization (association) does not comply with the established procedure;
the charter of a public organization (association) that organizes and conducts a public environmental review does not indicate that its activities are environmental protection, including the conduct of environmental reviews.
Officials of local self-government bodies are responsible for the illegal refusal of state registration of an application for a public environmental review.
The conclusion of the public environmental review is sent to specially authorized state bodies in the field of environmental review, the customer of the documentation, the bodies that make decisions on the implementation of objects of environmental review, local governments and may be transferred to other interested parties. It acquires legal force after its approval by a specially authorized state body in the field of environmental expertise. In this case, the requirements of articles 30 - 34 of the Federal Law "On Environmental Expertise" apply to the head and members of the expert commission of public environmental review. For the purpose of more complete public information, the “Conclusion of the Public Environmental Review” may be published in the media or transmitted to local governments, state environmental review authorities, documentation customers, the investor financing the project and other interested parties (for example, any bodies, licenses or permits of which needed to implement the object).
ENVIRONMENTAL FUNDS AS SOURCES OF FINANCING ENVIRONMENTALLY SIGNIFICANT EVENTS: HISTORICAL AND LEGAL ANALYSIS1
Navasardova E. S.
The article is devoted to the analysis of the legislation on environmental funds, which played a positive role in financing activities in the field of environmental protection in the 90s of the twentieth century.
Key words: environmental funds, financing, environmental protection.
ECOLOGICAL FUNDS AS SOURCES OF FINANCING OF ECOLOGICALLY SIGNIFICANT ACTIONS:
HISTORICAL AND LEGAL ANALYSIS
Navasardova E.S.
summary. Article is devoted to the analysis of the legislation on the ecological funds which have played a positive role in Snancing of actions in the Seld of environmental protection in the nineties of the 20th century.
Key words: ecological funds, Snancing, environmental protection.
At the meeting of the Presidium of the State Council, held on May 27, 2010 and dedicated to the reform of the public administration system in the field of environmental protection, the issue of recreating the environmental funds that existed in the 90s of the twentieth century and positively proved themselves as sources of financing environmentally significant activities was also discussed. 1 Based on the results of this meeting, the President of Russia instructed the Government of the Russian Federation to formulate proposals for the creation of federal and regional environmental funds, providing for the procedure for exercising state and public control over their functioning and targeted use of funds. As it turned out a year later at another meeting of the Presidium of the State Council, also devoted to environmental problems, the instruction
1 The work was financially supported by the Ministry of Education and Science of the Russian Federation as part of the state assignment for the execution of work on the project "Legal problems of public administration of the implementation of functions and the provision of public services in the field of use and protection of natural resources."
was not executed and thus removed from control. So in once more the dream of the environmental community about a stable source of targeted financial support measures in the field of environmental protection.
What was an environmental fund, or rather, environmental funds?
The idea of creating specialized environmental funds was laid down in the resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR of January 7, 1998 "On the radical restructuring of nature conservation in the country." It provided for the creation of reserve funds. AT State Committee In the USSR for the protection of nature, a reserve fund for nature protection was to be created to carry out unforeseen work at the expense of deductions from funds collected from associations, enterprises and organizations according to the standards for payments for emissions of pollutants into the environment, as well as from funds collected from violators of environmental legislation.
However, the beginning of a specialized accumulation of funds for the needs of financial
nevertheless, the law of the RSFSR “On the Protection of the Environment” stipulated that environmentally significant measures should be taken into account.
Paragraph 1 of Art. 21 of the law under consideration provided for the creation of a system of off-budget state environmental funds, uniting federal, republican, regional, regional and local funds (the latter were city and district environmental funds).
The goals of creating environmental funds were outlined in the same article of the law - solving urgent environmental problems, restoring losses in the natural environment, compensating for harm and other environmental tasks. In pursuance of this norm, on June 29, 1992, Decree of the Government of the Russian Federation No. 442 “On the Federal Environmental Fund of the Russian Federation and Environmental Funds on the Territory of the Russian Federation” was adopted, which approved the Regulations on the Federal Environmental Fund of the Russian Federation.
Environmental funds, on the one hand, were financial instrument implementation of environmental and economic tasks, on the other hand, they were a legal entity - a state non-budgetary institution that manages the specified financial resources.
As a subject of law, the federal environmental fund was subordinated (run) to the Ministry of Ecology and Natural Resources of the Russian Federation.
In addition to financial resources, the Federal Environmental Fund of the Russian Federation had a material and technical base. The funds of this fund consisted of main, circulating, targeted, reserve, financial and other funds.
The main tasks of the Federal Environmental Fund of the Russian Federation were:
Financing and lending federal programs and scientific and technical projects aimed at improving the quality of the natural environment, as well as ensuring the environmental safety of the population;
Mobilization of funds for the implementation of environmental measures and programs;
Economic incentives for careful and effective use natural resources, the introduction of environmentally friendly technologies, the construction of treatment facilities;
Assistance in the development and implementation of international cooperation in the field of
environmental protection, financing targeted projects and programs of such cooperation;
Assistance in the development of environmental education and upbringing.
The implementation of the tasks assigned to the federal environmental fund was carried out through:
Direct financing of environmentally significant activities;
Credit operations in which he acted as a guarantor of the repayment of borrowed funds;
Placement of own funds on deposits of banking institutions;
Organization and holding of money and clothing lotteries, auctions and charity events.
Funds from the federal environmental fund were also used to maintain the apparatus.
The income of the Federal Ecological Fund consisted of the following receipts:
Payments for emissions, discharges of pollutants into the environment, waste disposal and other types of pollution, amounts received from claims for damages and from the collection of fines for environmental offenses, funds from the sale of confiscated hunting and fishing tools, products illegally obtained with their help ten percent of total amount the specified proceeds directed to off-budget environmental funds;
Funds received in the form of dividends, interest on deposits, bank deposits, from the equity use of own funds in the activities of enterprises and other legal entities;
Foreign exchange receipts from foreign legal entities and individuals;
Deductions from the income of enterprises, institutions and organizations formed by the Federal Environmental Fund of the Russian Federation;
Voluntary contributions from enterprises, institutions, organizations and citizens, including foreign legal entities and individuals;
Fees for consulting, expert and other services.
Naturally, the main source of income was the payment for negative impact on the environment, fines and amounts received from claims for compensation for harm caused to the environment.
In 1995, in accordance with Art. 6 of the Federal Law "On the federal budget for 1995", the funds of the target environmental extra-budgetary fund, along with the funds of other federal target extra-budgetary funds, were consolidated into the federal budget, acquiring the status of target budget funds. From this period, transactions with the funds of these funds are carried out only through branches of the Central Bank of the Russian Federation or the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation.
To account for the income and expenses of these funds in central bank of the Russian Federation or the Main Directorate of the Federal Treasury of the Ministry of Finance of the Russian Federation, special budget accounts are opened, which are managed by state bodies authorized to manage the funds of these funds.
Article 7 of the same law recommended that the legislative bodies of the constituent entities of the Russian Federation consolidate into the budgets the funds of territorial off-budget funds formed by decision of legislative (representative) and executive bodies constituent entities of the Russian Federation at the expense of special taxes, fees and other receipts.
Action Art. 6 and 7 of the Federal Law "On the budget" was essentially extended annually until 2001, and from January 1, 2001, the federal environmental fund of the Russian Federation was abolished.
As noted, along with federal and regional environmental funds, local (district and city) environmental funds were created.
In the subjects of the Russian Federation, as well as in some municipalities developed own documents regulating the legal status and legal regime of environmental funds. Speaking of the legal status, we mean giving them the status of a legal entity, and under the legal regime - determining the procedure and directions for spending the funds.
The matter is that not in all subjects of the Russian Federation, as well as in municipalities, environmental funds were given the status of a legal entity.
"On the Moscow City Ecological Fund" on the basis of the Moscow and Zelenograd City Funds for Nature Protection, target branches of the Moscow City Fund for Nature Protection, formed in accordance with the decision of the Moscow City Executive Committee dated April 14, 1990 No. 840 in the course of an economic experiment to improve the economic mechanism of nature management in the city of Moscow, the Mosecofund was formed, with organizational form - state organization. The management bodies were: the board of the fund, the executive directorate, the audit commission.
Due to the vagueness of the wording contained in the federal legislation, and the inability to accurately determine the purpose of spending the funds, the constituent entities of the Russian Federation established their own rules. Part of the Mosecofund funds, for example, was directed to:
Accumulation of funds in the amount of up to 2 percent for the formation of insurance resources to finance measures to eliminate the consequences of environmental accidents, natural disasters, and prevent environmentally hazardous situations;
Financing the state environmental expertise of an unscheduled and retrospective nature;
The Mosecofund was given significant in number and rather heterogeneous functions.
Along with the collection of payments for environmental pollution and other types of impacts, the Mosecofund was charged with the administration of payments for the right to use subsoil and other natural resources. He also resolved issues of replacing payments for the right to use subsoil in full or in part with minerals, products manufactured by subsoil users, or the provision of services. The MosEcoFund was given the right to dispose of target budget funds in cases where they are created to solve the problems of protecting the environment and the sanitary and epidemiological well-being of the population.
In addition, it was Mosecofond that signed contracts for integrated nature management.
A similar status (state non-budgetary institution) was assigned to the Environmental Fund Leningrad region(Decree of the Government of the Leningrad Region dated May 20, 1994 No. 118) with the management body represented by the directorate of the fund. From the point of view of the legal regulation of the spending of the fund, attention is drawn to the norms regarding the financing of participation in the development of the material and technical base of regional and local authorities nature conservation (construction of production and laboratory buildings, purchase and lease of Vehicle, appliances, equipment, computer science, reagents, materials, etc.), as well as bonuses for production teams, employees of environmental authorities and citizens who have achieved significant results in environmental activities, financing of social programs of environmental protection authorities, maintenance of the fund management. These provisions were excluded from the powers of the foundation on the basis of the decision of the Judicial Collegium for Civil Cases of the Leningrad Regional Court dated April 2, 1996 No. 3-10 / 96.
The features of the second model of environmental funds were as follows. The Fund was not given the status of a legal entity, but a management body was created - a board with a number of powers.
An example of such a model is the environmental fund of the city of Rostov-on-Don. The first regulation on it was approved by the decision of the City Council of People's Deputies (small Council) dated February 24, 1993 No. 24/5. The city environmental fund was not endowed with the status of a legal entity, but the board of the environmental fund was created as a body for managing and disposing of its funds. The Regulations did not directly indicate the powers of the territorial subdivision of the authorized federal executive body in terms of managing the funds of the fund (at that time it was the Ministry of Ecology and Natural Resources), but it was said about its responsibility for allocating funds for other purposes. Responsibility for the misallocation of funds was also assigned to the board of the fund. In the new position, approved by resolution Heads of the city of Rostov-on-Don dated April 3, 1995
No. 362 called an additional source of formation of the city environmental fund - funds received in the form of payments for the use of natural resources. At the same time, the Regulations determined that these funds are fully transferred to the city fund and no deductions are made from them to the regional and federal funds.
Lack of proper federal regulation legal status environmental funds led to a situation where in the same subject of the Russian Federation at the level of local self-government the legal status of funds was determined differently. In the city of Shakhty of the same Rostov region, for example, due to the extremely low level of collection of funds received by the city environmental fund, by order of the mayor dated July 26, 2000 No. 1676 “On measures to improve the collection of funds to the city environmental fund”, it was decided to establish non-profit organization The Shakhty Nature Protection Fund is headed by the board of the fund as a governing body.
The third model of environmental funds was associated neither with the establishment of a legal entity - a non-profit organization, nor with the creation of a special body authorized to manage the funds of the fund. The fund's resources were accumulated in special accounts. As for the disposal of the fund's resources, there was also no uniformity.
In some constituent entities of the Russian Federation, such as in the Stavropol Territory, the budget of the fund was approved by the law of the regional State Duma, the administrator of revenues to the fund and the executor of the budget of the fund was the territorial division of the federal executive authority, since the own executive authority in the field of environmental protection and nature management in the region before 2005 there was none. In the Krasnodar Territory, the fund's budget was also approved by law, but the disposal of funds was carried out by the regional and territorial committees for environmental protection.
In the case of the creation in the constituent entities of the Russian Federation, or rather, the transfer of local targeted funds to local governments in the absence of a special body for managing the fund, the heads of administrations carried out the disposal of funds on the basis of decisions of the representative bodies of the local
self-government and under their control. Such an order, for example, was enshrined in the decision of the Stavropol City Duma dated November 25, 1998 No. 196 "On the city extra-budgetary environmental fund."
There were also subjects of the Russian Federation in which local funds were not formed, all funds were accumulated at the level of the subject of the Russian Federation itself. An example is the Republic of Tatarstan, where a unified republican environmental fund was created.
Thus, the absence at the federal level of a unified organizational and legal model of environmental funds gave rise to a variety of forms practical implementation said institute.
The variety of external forms of environmental funds influenced the effectiveness of their functioning.
The purposes for which the resources of environmental funds were spent were the subject of attention of control and supervisory authorities.
Audits were carried out: by audit commissions (in the event that this was provided for by regional legislation, as, for example, in Moscow); executive authorities of the constituent entities of the Russian Federation (for example, in the Krasnodar Territory, Stavropol Territory); local authorities; prosecution authorities.
Despite the fact that the funds have existed since 1992, mass prosecutorial inspections took place at the end of the 90s, namely in 1997-1998 with the participation of representatives of the control and audit department of the Ministry of Finance of the Russian Federation and representatives of the relevant bodies of the constituent entities of the Russian Federation. The result of the audit was a letter from the General Prosecutor's Office of the Russian Federation dated March 17, 1997 addressed to the Chairman of the State Duma of the Federal Assembly of the Russian Federation, which summarized the identified shortcomings, which were essentially typical.
The main shortcoming in the spending of environmental funds was recognized as the misuse of financial resources, in the opinion of the prosecutor's office and financial oversight bodies. One can partly agree with this statement. Partly, because not always, at first glance, the misuse of funds was such. For example, funding research activities, conducting scientific conferences, seminars
on problems of environmental protection in the absence of federal funding for scientific research contributed to the development of environmental science, especially since a certain legal regulation of scientific research was contained in Art. 77 of the Law of the RSFSR "On Environmental Protection".
Bonuses for employees of bodies environmental management, if it was, for example, about state inspectors in the field of environmental protection, created motivation for conscientious performance by them of their duties related to the detection of violations of environmental legislation.
Two main reasons underlay the misuse of funds from environmental funds - this, as already noted, is the imperfection of federal legislation in terms of clear and unambiguous regulation of expenditure items for environmental funds and the lack of proper control over the spending of these funds.
At the same time, environmental funds appear to have played a positive role in environmental protection.
First, a system of guaranteed financial returns to the funds was created and, if the amounts to be received in the form of fines and claims for compensation for damage caused to the environment could not be known in advance, payments for negative environmental impact could be planned in advance. This made it possible to plan and finance environmental activities.
Secondly, giving financial resources of special-purpose environmental funds basically guaranteed their use for environmental protection measures.
Thirdly, there was no doubt that the legislator recognized the compensatory nature of the sources of revenues to environmental funds.
Along with the environmental funds, for a certain time, there were targeted extra-budgetary funds (then, like the environmental fund, they received the status of budget funds) for the reproduction of individual natural resources as sources of environmental protection measures. They can be called sectoral funds, since, firstly, they were formed at the expense of deductions from payments
zhey or additional fiscal fees for the use of individual natural objects, and, secondly, they were spent according to the sectoral principle, and the purposes of spending were not only environmental, but also economic in nature. The Fund for the Reproduction of the Mineral Resource Base, the Fund for the Management, Study, Preservation and Reproduction of Aquatic Biological Resources, the Fund for the Restoration and Protection of Water Bodies, the Fund for the Protection of Lake Baikal were successively created.
So, for example, the Fund for the Reproduction of the Mineral Resource Base was formed, among other things, at the expense of part of the deductions made by subsoil users mining all types of minerals explored at the expense of state funds, fees for issuing licenses for the right to use subsoil, voluntary contributions from enterprises for the implementation unified technical policy for geological exploration. The funds of the fund were used not only for the geological study of the subsoil, exploration of deposits, other geological
exploration work, but also for the payment of remuneration for the discovery of deposits.
The positive thing about the creation of these funds was that they acted as an additional targeted source of environmental protection activities. At the same time, there was no full-fledged regulatory legal framework regulating relations on the formation of the spending of funds. The exception, perhaps, was regulations relating to the legal regulation of the Fund for the reproduction of the mineral resource base. By the way, despite the fact that this fund was liquidated long ago, some normative acts related to the regulation of its regime are still in force.
Navasardova Eleonora Sergeevna, Doctor of Law, Professor, Head of the Department of Ecological, Land and labor law Law Institute of NCFU, t.89624441007, [email protected]