The role of taxes in the development of a closedloop economy

20250 citationsJournal Articlehybrid Open Access

Authors

S. D. Nadezhdina · Novosibirsk State University of Economics and Management

N. I. Voronina · Technological Design Institute of Scientific Instrument Engineering

L. M. Pyankova · Siberian University of Consumer Cooperatives

O. A. Saprykina · Technological Design Institute of Scientific Instrument Engineering

Abstract

This article examines the role of taxes in shaping and stimulating a circular economy. Particular attention is paid to the regulatory function of taxes. Tax regulation mechanisms aimed at reducing resource consumption and minimizing negative environmental impacts are examined. Fiscal policy instruments, such as differentiated taxation and special incentives, are analyzed to support enterprises implementing sustainable development and resource conservation principles.

Topics & Keywords

Education, Law, and Society Sustainable Finance and Green Bonds Legal and Policy Issues

UN Sustainable Development Goals

Decent work and economic growth

Publication Details

Published in: Vestnik NSUEM

DOI: 10.34020/2073-6495-2025-4-178-196

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