PROBLEMS AND PROSPECTS OF ENVIRONMENTAL TAXATION IN UKRAINE

Olesia Samko
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Abstract

The article substantiates the importance of environmental tax as an effective tool in the field of environmental protection. The purpose of the article is to identify the key role and importance of environmental taxation in solving the problems of excessive load on the environment, to highlight the main problems and issues that slow down the positive effect of the implementation of its mechanisms, to analyze theregulatory documents in this feild. It is determined that depending on how rapidly the country is developing, the implementation of one of the functions (environmental protection, incentive and fiscal) will prevail during the implementation of reforms in the field of environmental taxation. The great role and importance of environmental taxation at all levels of socio-economic development of the country is defined: budget filling, financing of environmental protection measures, motivation for innovative activities, for the introduction of resource-saving technologies and the environmental management system, increasing the competitiveness of regions, reducing the level of anthropogenic load on the environment. The main provisions of the normative and legal documents for the regulation of environmental taxation in Ukraine are systematized, the demotivational direction of action of its individual components is determined, which leads to decrease in the incentives of business entities to reduce the man-made loadon the environment. Attention is focused on the imperfections of the information provision of research, and the creation of unified information databases is proposed. The need to direct the results of scientific research into the feild of their practical implementation has been proven. It is proposed to abandon the symptomatic implementation of environmental taxation tools in favor of deep reform of the environmental taxation system.
乌克兰环境税收的问题与展望
文章论证了环境税作为环境保护领域的有效工具的重要性。本文的目的是明确环境税收在解决环境负荷过重问题中的关键作用和重要性,突出环境税收机制发挥积极作用的主要问题和问题,并对该领域的规范性文件进行分析。决定视国家发展的速度而定,在执行环境税领域的改革时将优先执行其中一项职能(环境保护、奖励和财政)。环境税在国家各级社会经济发展中的巨大作用和重要性被确定为:填补预算,为环境保护措施提供资金,激励创新活动,引进资源节约技术和环境管理系统,提高区域竞争力,减少人为环境负荷水平。对乌克兰环境税收监管的规范性和法律文件的主要规定进行了系统化,确定了其各个组成部分的行动动机方向,这导致商业实体减少人为环境负荷的激励减少。针对科研信息提供的不足,提出建立统一的信息数据库。将科学研究成果应用于其实际实施领域的必要性已得到证明。建议放弃环境税收工具的症状性实施,有利于环境税收制度的深度改革。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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