The state of environmental taxation in Ukraine and the main directions of reform
N. B. Yaroshevych, B. V. Gutyj, O. Ya. Hrymak, L. P. Kushnir, T. V. Kalaitan, I. Y. Kondrat, O. O. Shevchuk
The article analyzed the state of environmental taxation in Ukraine to assess the degree of implementation of environmental, fiscal, and incentive functions. For this purpose, the analysis is carried out the dynamics of environmental tax revenues to the consolidated budget of Ukraine in the context of the receipt of funds to state and local budgets and their general and special funds. Evaluation structure and dynamics of expenditures on environmental protection and the level of completion of the planned in the consolidated and state budgets of financing expenditures on environmental protection. Based on comparing the results of the analysis of environmental tax revenues and expenditures for environmental protection, it is concluded that environmental taxation in Ukraine does not fully perform environmental and fiscal functions. Analysis of the dynamics of the relationship of the number of environmental tax revenues to the consolidated budget to the volume of capital investment of enterprises in environmental protection showed that environmental taxation in Ukraine does little to stimulate investment by enterprises in this direction. Thus, the investigation results made it possible to conclude about the insufficient level of efficiency of environmental taxation as a tool for implementing state environmental policy in Ukraine. To improve the system of environmental taxation, ways to reform it are proposed, taking into account the experience of countries with developed economies.
Keywords: environmental taxation, the environmental function of taxation, a fiscal function of taxation, incentive function of taxation
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