The Concept of Environmentally Conscious («Green») Payments

The paper analyzes approaches to determining environmentally conscious («green») payments. Under the broader approach, environmentally conscious payments include any payments that contribute to the internalization of negative environmental external factors, i.e., to cover the public costs associated with environmental protection arising from the activities of business entities. Under the narrower approach, environmentally conscious («green») payments include only nature conservation, i.e., a form of alienation of funds that is compensatory in nature. Such qualification will be possible if: a) the legal basis for the obligation to pay is the implementation of activities related to environmental pollution, and (or) b) the purpose of establishing payments is to provide financial support for measures aimed at compensating for damage already caused and preventing its occurrence in the future (this can be achieved both by «coloring green» and simply by indicating the purposes for which payments are charged). In the framework of the third — special — approach, not all environmental payments are environmental, but only «colored», i.e., having a strictly targeted nature (at the same time, the amount of received payments should be used to finance the corresponding expenses, and not their equivalent).

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