Authors: Bunyakova Yu.Ya.
The article analyzes the current system of environmental taxation of economic activity in Ukraine associated with its impact on natural environment. Today’s relevance of environmental taxation and low effectiveness of this tool in regulating the level of environmental safety in Ukraine force to use experience of developed countries, especially of the European Union, where such taxes are implemented in more effective manner. Analysis of foreign experience of applying environmental taxes and charges shows a significant diversity of their types and therefore different effects that can be achieved after their use. It is important to consider this fact when improving environmental taxation in Ukraine. Introduction of a specific type of environmental tax requires detailed
consideration of experience of developed countries, the obtained results and comparing their experience to determine effectiveness and characteristics of a particular tax. The main difference between the national system of environmental taxation and the European one is that mechanisms of its implementation remain to be incomplete when addressing environmental problems and do not create any significant incentives for economic agents when it comes to nature-conservative measures. It is clear that a purely fiscal concept of the mechanism of collecting funds for exploitation of natural resources with ignoring regulatory, restrictive and stimulating functions does not
contribute to the efficient use of natural wealth. It is shown that the current environmental taxation system of Ukraine needs implementation of further reforms and development aimed at reducing negative impact of the national economy on the natural environment, reducing environmental capacity of gross domestic product, stimulating transition to sustainable development.
Tags: environmental tax; penalties; reform; Tax Code; taxation; the European Union; взимание; Европейский союз; Налоговый кодекс; налогообложение; реформа; экологический налог
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