Moscow Witte University, Moscow, Russia:

Yu. V. Razovsky, Professor, Doctor of Economic Sciences, renta11@yandex.ru

Institute of Environmental Economics and Sustainable Development, National Academy of Sciences of Ukraine, Kiev, Ukraine:
E. N. Sukhina, Senior Researcher, Candidate of Economic Sciences

Inclusion of the natural capital in the marketing activities as a productive element of the world economy is the root principle of the Green Economy. In the meantime, the tax and compulsory payment system in many countries is based on the outdated approach that assumes the natural capital no-charge. Furthermore, the natural capital value and the methods of its appraisal have no differentiation based on the sources of formation (capitalization). This research is aimed to developing the classification of the mineral and ecological capital as a part of the nature capital. Such classification makes a scientific framework for a methodology of their rated evaluation and for a system of differentiated payments and supertaxes (rent income). All that will enable enhancement of the efficiency, rationality and environmental safety of natural resources management. The article presents the mineral and ecological capital classifications based on a common criterion – source of formation (accumulation). By way of development of the economic theory, the definitions of the mineral and ecological capital are substantiated. The choice of the common classification criterion points at the interrelation between the mineral capital and mining rent and between the ecological capital and ecological rent. The use of such categories as natural resources, raw materials resources base, ecological potential, assimilation potential etc. fails to reveal the active role-defi ning category of the value basis of the nature in the market economy. It seems more soundly to gain advantage of the notions of the natural, mineral and ecological capitals formulated by the present research authors.
This publication is a matter of debate.

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