ECOLOGICAL TAX AS AN ECONOMIC TOOL FOR ENVIRONMENTAL POLICY IN UKRAINE
Keywords:
ecological taxation, economic mechanism of nature management
Abstract
The essence of the ecological tax, features of ecological taxation in Ukraine are determined. The analysis of the dynamics of pollutants emissions into the ambient air, waste generated in the territory of Ukraine and the indicators of income for the components of the environmental tax in terms of their enrolment at different levels of the state budget is carried out. The system of economic tools for nature management and environmental protection in Ukraine is presented. The types of environmental taxes collected in foreign countries are investigated, problems of environmental taxation in Ukraine are identified. The main directions of improving the environmental tax have been determined taking into account the experience of economically developed countries of the European Union.
References
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The Law of Ukraine "On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine regarding the Balance of Budget Revenues in 2018", 07.12.2017, No. 245-VIII. [Electronic Resource]. Retrieved from http://zakon2.rada.gov.ua/laws/ show/2245-19 [in Ukrainian].
The Law of Ukraine "On the Basic Principles (Strategy) of the State Environmental Policy of Ukraine for the Period till 2020", 21.12. 2010, No. 2818-17. [Electronic Resource]. Retrieved from http://zakon3.rada.gov.ua/ laws/show/2818-17 [in Ukrainian].
The Tax Code of Ukraine, 02.12.2010, No. 2755-VI. [Electronic resource]. Retrieved from http://zakon3.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
Ukraine in the rating of environmental efficiency in 2016. (2017). Economic Discussion Club. [Electronic resource]. Retrieved from http://edclub.com.ua/analityka/ukrayina-v-reytyngu-ekologichnoyi-efektyvnosti-u-2016-roci [in Ukrainian].
Varlamova, I. (2015). Ecological taxation as a basis for the sustainable development of the national economy. Global and national problems of the economy, 8, 807-809. [in Ukrainian].
Yakusha, Y. (2011). Problems of adaptation of the European experience of environmental taxation to Ukrainian conditions. Economy of the Crimea, 3 (36), 73-77. [in Ukrainian].
ТОP-100. (2016). Information on the objects that are the largest polluters of the environment on emissions into atmospheric air. [Electronic resource]. Retrieved from https://menr.gov.ua/files/docs/news/TOP_100.pdf [in Ukrainian].
Dragan, I. V. (2011). Formation of the ecological and economic mechanism of regulation in the sphere of nature management in Ukraine. Bulletin of the Academy of Customs of Ukraine, No. 1 (4), 31-37 [in Ukrainian].
Garkushenko, O. M. (2013). Improvement of environmental taxation principles in Ukraine. Collection of scientific works of Cherkasy State Technological University. Series: Economics, Issue 33 (2), 60-65. [Electronic resource]. Retrieved from http://nbuv.gov.ua/UJRN/Znpchdtu_2013_33%282%29__13 [in Ukrainian].
Konina, M.O., Yankovskyi, V.A. (2016). Ecologization of Tax Legislation in Ukraine in the Context of Eurointegration. [Electronic resource]. Retrieved from http://easterneurope-ebm.in.ua/journal/5_2016/57.pdf [in Ukrainian].
Naydenko, O. E. (2017). Ways of ecological taxation and ways of their solution. [Electronic resource]. Retrieved from http://www.economyandsociety.in.ua/journal/8_ukr/105.pdf [in Ukrainian].
Negoda, V. (n.d.). Ukraine implements EU standards for electronic and electrical waste management systems. [Electronic resource]. Retrieved from http://www.kmu.gov.ua/control/uk/ publish/article?art_id=248908049&cat_id=244276429 [in Ukrainian].
Official website of the State Treasury Service of Ukraine. (2018). [Electronic resource]. Retrieved from http://www.treasury.gov.ua/main/uk/index [in Ukrainian].
Pushak, Y., Marchenko, O. (2016). Economic Leverage of Environmental Investment in the Region. Współpraca Europejska NR / European Cooperation, Vol. 8 (15), 176-187. [Electronic resource]. – Retrieved from http://we.clmconsulting.pl/index.php/we/article/viewFile/224/573 [in Ukrainian].
Report on implementation of the Work Agenda of the State Fiscal Service of Ukraine for 2015. (2016). [Data file]. Retrieved from http://sfs.gov.ua//files/ 131201.pdf [in Ukrainian].
Report on implementation of the Work Agenda of the State Fiscal Service of Ukraine for 2016. (2017). [Data file]. Retrieved from http:// http://sfs.gov.ua/data/files/199244.pdf [in Ukrainian].
Review of the state the natural environment pollution in Ukraine in the first half of 2016. (2017). [Data file]. Retrieved from http://www.cgo.kiev.ua/data/ukr-zabrud-viz.../f160829105102 [in Ukrainian].
State Statistics Committee. (2018). [Data file]. Retrieved from http://www.ukrstat.gov.ua [in Ukrainian].
The Law of Ukraine "On Amendments to the Budget Code of Ukraine regarding the Targeted Direction of Environmental Tax", 24.12. 2015, No. 918-VIII. [Electronic Resource]. Retrieved from http://zakon5.rada.gov.ua/laws/show/918-19 [in Ukrainian].
The Law of Ukraine "On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine regarding the Balance of Budget Revenues in 2018", 07.12.2017, No. 245-VIII. [Electronic Resource]. Retrieved from http://zakon2.rada.gov.ua/laws/ show/2245-19 [in Ukrainian].
The Law of Ukraine "On the Basic Principles (Strategy) of the State Environmental Policy of Ukraine for the Period till 2020", 21.12. 2010, No. 2818-17. [Electronic Resource]. Retrieved from http://zakon3.rada.gov.ua/ laws/show/2818-17 [in Ukrainian].
The Tax Code of Ukraine, 02.12.2010, No. 2755-VI. [Electronic resource]. Retrieved from http://zakon3.rada.gov.ua/laws/show/2755-17 [in Ukrainian].
Ukraine in the rating of environmental efficiency in 2016. (2017). Economic Discussion Club. [Electronic resource]. Retrieved from http://edclub.com.ua/analityka/ukrayina-v-reytyngu-ekologichnoyi-efektyvnosti-u-2016-roci [in Ukrainian].
Varlamova, I. (2015). Ecological taxation as a basis for the sustainable development of the national economy. Global and national problems of the economy, 8, 807-809. [in Ukrainian].
Yakusha, Y. (2011). Problems of adaptation of the European experience of environmental taxation to Ukrainian conditions. Economy of the Crimea, 3 (36), 73-77. [in Ukrainian].
ТОP-100. (2016). Information on the objects that are the largest polluters of the environment on emissions into atmospheric air. [Electronic resource]. Retrieved from https://menr.gov.ua/files/docs/news/TOP_100.pdf [in Ukrainian].
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Published
2018-04-06
How to Cite
MaksimovaА., Rudenko, O., & Kondratiuk, O. (2018). ECOLOGICAL TAX AS AN ECONOMIC TOOL FOR ENVIRONMENTAL POLICY IN UKRAINE. Scientific Journal of Polonia University, 27(2), 61-71. https://doi.org/10.23856/2707
Section
Social Sciences
