Denis Alexandrovich SMIRNOV, Alexei Alexeyevich ZAVORYKIN and Alena Stanislavovna ADVOKATOVA

Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The article explores the hypothesis of Multiple-win about the impact of fiscal instruments of environmental protection activity on a number of significant socio-economic indicators, such as: public costs of environmental protection, the volume of investment in the environmentally friendly technologies, the health of the nation, the number of innovative technologies. The substantiation of the significance of the multiple-win hypothesis is provided by methods of economic-statistical modeling. The results of the research can be applied as a theoretical base for the reorganization of environmental fiscal system.

Keywords: Fiscal Policy, Environmental Taxes, Innovation, Investment, Sustainable Development
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