Prospects for the use of preferential taxation of individuals to achieve environmental sustainability in Russia

Within the framework of this article, the issue of achieving sustainable development goals is problematized, special attention is paid to the study of the possibilities of preferential taxation to ensure environmentally responsible behavior of individuals, as a significant facet of a proactive approach to solving environmental problems. The importance of the participation of the state and society in achieving the goal through the provision of tax preferences is emphasized. To achieve this goal, the following tasks were solved: the place of environmental responsibility in the system of general responsibility of individuals was studied; the role and methods of the state in the system of encouraging environmentally responsible behavior and consumption of the population are outlined; An assessment is made of the prospects for the use of environmental preferences in the taxation system for individuals. The study revealed that at the same time, environmental tax instruments are practically not used in Russia at the moment. Directions for the development of environmental tax preferences are proposed through the dissemination of the practice of applying zero tax rates for transport taxes, the introduction of environmental tax deductions, and the adjustment of investment tax deductions for taxes for individuals.