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Land use and forestry policies nowadays and in perspective by the time the Paris Agreement takes place (after 2020) comprise a greater potential to mitigate climate change effect especially by carbon accumulation in forests. The Paris Agreement motivates the improvement of methods of estimating CO2 volumes absorbed by the Russian boreal forests and the objective assessment of emissions caused by certain LULUCF practices. Following the 2006 IPCC Guidelines, the dynamics of carbon sinks and emissions in the Russian boreal forests were estimated with state forest statistical data over the period of 2003-2016. On the average, the annual removals of carbon in Russian boreal forests amounted to 528.70 Mt С yr-1, annual carbon losses – 61.21 Mt С yr-1 and the net carbon sink value (carbon budget) – 467.49 Mt С yr-1. The removals of carbon in boreal forests exceeded the carbon losses caused by timber harvesting, fires and other factors. Most likely, “indirect human-induced effects” corresponding with climate change can explain that growth of boreal forest carbon sink.