Tax support for adaptation to climate change and its consequences in Russia

This research focuses on the problem of developing tax support measures for the Russian economy and social sphere to adapt to climate change and its consequences. A large number of publications are devoted to this problem. The specifics of the tax support measures presented in this article are in the context of the climate agenda of the global level until 2030. The purpose of this research is to systematize the tax support measures formed to achieve SDG 13 set by the UN and integrated into national strategies and policies. The methodological basis of this research is based on the application of systemic and structural-logical approaches to the study of tax support for adaptation to climate change in the achievement of SDG 13 in Russia. The work highlights the basic principles of sustainable development and studies the Russian experience of tax support for adaptation to climate change and its consequences.The research resulted in systematized targets and indicators for achieving SDG 13 as benchmarks for tax support for Russian enterprises and households, identified key tax tools for adaptation to climate change and its consequences, and measures for tax support of Russia’s socio-economic development until 2050, taking into account global trends in greenhouse gas emissions reduction. The necessity of transforming Russia’s tax policy in view of the climate agenda is substantiated.