This article explores the EU's experience in finding tax revenues without compromising economic recovery. The EU's tax policy strategy envisages a stronger role for taxes in the development of a green, digital and inclusive Europe. It is recognized as fair to increase the tax burden on "polluters", digital and financial businesses, the largest corporations in the context of a single European economic space and fair tax competition of EU countries, excluding opportunities for tax base erosion. In 2021-2027 it is planned to increase the burden through the introduction of contributions on non-recycled plastic, border carbon adjustment mechanism, digital levy, financial transaction tax, revision of the CO2 emissions trading scheme. This could significantly complicate nonresident digital, financial and foreign economic activities in the EU, as well as the EU's international relations. The reform is controversial and requires revision, taking into account international agreements and the national interests of partner countries. The set of tactical measures involves updating the norms of legislation to meet the requirements of the digital economy, increasing trust and transparency in tax relations, convenience and simplicity of tax payments, and expanding cooperation between tax authorities of EU countries. The experience and prospects of the EU tax policy are significant for Russia both in terms of implementation of the best practices and in terms of timely response to possible dangers and threats related to the ongoing tax reforms in the EU.

This monograph explains the need for tax incentives for resource conservation as an imperative of neo-industrial development. Studied acting in Russia tax incentives and preferences, alternatives to tax maneuvers to stimulate economic development in the context of the fourth industrial revolution. Recommendations for tax incentives for the creation of high-tech jobs and increase of employment; proposals on improvement of tax accounting of wastes of production and consumption and implementation of the maneuver to transposition of the tax burden from environmentally friendly, frugal, waste-free for the polluting industry; as well as a set of measures to stimulate investment in energy efficiency of production.