Analysis of the current system of environmental taxation in Ukraine and foreign experience

Authors: Bunyakova Yu.Ya.

Year: 2017

Issue: 21

Pages: 15-21


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; взимание; Европейский союз; Европейский союз; Налоговый кодекс; Налоговый кодекс; налогообложение; налогообложение; реформа; реформа; экологический налог; экологический налог


  1. On Environmental Protection. The Law of Ukraine from 26.06.91., no. 1264-XII. The Verkhovna Rada of Ukraine. (accessed 1.02.2017). (In Ukrainian).
  2. About the Basic Principles (Strategy) of Public Ecological Policy of Ukraine on a Period to 2020 year. The Law of Ukraine from 21.12.10., no. 2818-VI. The Verkhovna Rada of Ukraine. (accessed 25.12.2016). (In Ukrainian).
  3. Kovalenko M. A., Matsiyevych T. O. Yevrointehratsiya i ekolohichna polityka: nevidkladni zavdannya i plan diy dlya Ukrayiny. Ekonomichna konverhentsiya krayin Yevropeys’koho Soyuzu: dosvid ta perspektyvy dlya Ukrayiny [Eurointegration and ecological policy: exigent tasks and plan of actions for Ukraine. Economic convergence of countries of European Union: experience and prospects for Ukraine]. Kherson, 2013. 326 p. (Ed.: V. I. Pokotylova).
  4. Matsiyevych T. O. Features of environmental taxation up: EU countries. Ekonomichnyi analiz: zb. nauk. prats’ [Economic analysis: Coll. Science. papers ]. Ternopil, 2014, vol. 15. no 2, рр. 71-78. (Ed.: V. A. Deryi). (In Ukrainian)
  5. Tax Code of Ukraine. The Law of Ukraine from 02.12.10., no. 2755-VI. The Verkhovna Rada of Ukraine. (accessed 23.12.2016). (In Ukrainian).
  6. State Statistics Committee of Ukraine. URL: (accessed 15.10.16.). (In Ukrainian)
  7. National Report on the state of the natural environmenttion in Ukraine in 2014 (Ministry of Ecology and Natural Resources of Ukraine). Kiev, 2016, 350 p. (In Ukrainian).
  8. On Amendments to the Law of Ukraine «On State Budget of Ukraine for 2014». The Law of Ukraine from 31.07.14., no. 1622-VII. The Verkhovna Rada of Ukraine. (accessed 3.12.16). (In Ukrainian).
Download full text (PDF)