Annotation

The article is devoted to the problem of legal regulation in the collection of recycling fees. A study of the legislation and practice of applying the recycling fee has shown that this type is neither a tax nor a customs payment in its pure form. Its payment is made on the basis and in the amount determined by the legislation on production and consumption waste. However, in Russia, the recycling fee has long lost its original meaning and has become a powerful economic regulator. Experts note that other recycling tasks have now come to the fore: replenishing the budget and supporting domestic automakers. The funds received from the payment of the fee are revenue from the federal budget and go, among other things, to finance programs for the socio-economic development of the country, state support for industrial enterprises, the development of domestic machine tools, robotics, microelectronics, etc. As a result of the conducted research, the authors come to the conclusion that it is necessary to improve the legislation of the Russian Federation regulating legal relations in the field of collection of recycling fees.