The article considers the development in the practice of finan-cing the environmental measures, projects and programs, currently represen-ting a significant part of the socio-economic policy of the state, since due to the production industrialization, there was a sharp increase in the negative impact of man on nature and environmental protection began becoming a priority and being comprehensive. The paper also focuses on the approaches to determining the sources, volumes and forms of financing the environmental protection mea- sures during the existence of the Soviet Union, its experience in creating, for the first time in the world practice, specialized environmental funds. In detail it studies already the Russian practice in which the positive results of the previ- ous period were used and which received their practical implementation in the form of national projects and state programs. As recommendations for improving the practice of financing environmen- tal projects and programs, it is proposed to form and finance interregional en- vironmental projects and programs focused primarily on solving environmen- tal protection issues and creating a comfortable standard of living in economic zones and macro areas of the largest urban agglomerations, and the formation of a more systematic approach to the process of environmental taxation.
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Makhalina et al. (2022) studied this question.