Aspects of ecological taxation development in the European economy transformation

Abstract

It is revealed that the fiscal ecological policy plays a principal role in the complex process of economic transformation. One of its functions is a direct participation in the realization of the nature environment conservation policy of European countries, which in turn react resolutely and balanced on the aggravation of resource problems and ecological crisis. The main purpose of this article is the influence identification of the environmental taxation on the realization of the environmental conservation policy of the European Economic Area (EEA) with financial and economic capability of the modern European countries considered. Complex indicators, which are investigated analytically with the comparative analysis considered, are utilized for the realization of the aforementioned endeavor. The experience of the European countries is recommended to be explored, generalized and engrained if possible in Ukraine for modern system of the environmental taxation formation. The indicators, which characterize the level of EU environmental taxation income, are analyzed systematically. As the realization of the fiscal and ecological policy has to become one of the stimulating factors of the environmental conservation, the basic aspects of environmental taxation implementation of the European countries are determined. The systematic approach for environmental taxation influence determination on the successive prospects of environmental conservation doctrine realization by the European community is applied in the article. The European community in turn has to make a balanced choice of the chief priorities for the further community and economic development. It has been proven that the environment degradation and irrational usage of the natural resources are the main motivating stimulus for the environmental conservation policy of Europe transportation. It should be pointed out that the efficacious implementation of the environmental taxation is obligatory for the full-fledged policy realization. The comprehensive investigating method which indicates the real influence of different kinds of the environmental taxation on an increase of the technical level of the production and the auspicious investment climate establishment. The realization of the investment policy of the environmental conservation and fiscal ecological reform are the paramount component of the sustainable development and its fulfillment must be directed to the increase of the quality level of the environment. European countries have already reached certain results, but the modification of nature conservation policy must be continuous and meet the requirements of time. It is investigated that ecotax can play a critical role in material and mental influence on a manufacturer, a consumer and non-ecological services. Financial instruments in turn are more often utilized by market economy countries for improving ecosystem quality and live circumstances of society.