ДЕТЕРМИНАНТЫ ЭКОЛОГИЧЕСКОГО НАЛОГООБЛОЖЕНИЯ
ПОЛНЫЙ ТЕКСТ (PDF)
DOI: http://doi.org/10.31617/visnik.knute.2020(132)09
ПАСЕЧНЫЙ Николай,
д. э. н., доцент, профессор кафедры финансов
Киевского национального торгово-экономического университета
ул. Киото, 19, г. Киев, 02156, Украина
E-mail: m.pasichnyi@knute.edu.ua
ORCID: 0000-0001-7663-776X
ДЕТЕРМИНАНТЫ ЭКОЛОГИЧЕСКОГО НАЛОГООБЛОЖЕНИЯ
Предложены направления усовершенствования отечественной системы экологического налогообложения, учитывая ее фискальные и регулятивные аспекты. Обобщен и систематизирован европейский опыт взыскания экологических налогов. Исследован фискальный механизм сокращения выбросов загрязняющих веществ в окружающую среду. Детерминированы особенности функционирования налогов на энергетические ресурсы. Определены принципы дифференциации ставок акцизного налога с нефтепродуктов по экологическим критериям.Ключевые слова: доходы бюджета, экологические налоги, налоги на энергетические ресурсы, транспортные налоги, налоги на загрязнение, экономическое развитие.
REFERENCES
- Andersson, J. J. (2019). Carbon Taxes and CO2Emissions: Sweden as a Case Study.American Economic Journal: Economic Policy, 11(4), 1-30 [in English].
- Barrage, L. (2020). Optimal Dynamic Carbon Taxes in a Climate-Economy Model with Distortionary Fiscal Policy. The Review of Economic Studies, 87(1), 1-39 [in English].
- Filipović, S., & Golušin, M. (2015). Environmental taxation policy in the EU–new methodology approach. Journal of Cleaner Production, 88, 308-317 [in English].
- Freire-González, J., & Ho, M. S. (2018). Environmental fiscal reform and the double dividend: Evidence from a dynamic general equilibrium model. Sustainability, 10(2), 501 [in English].
- Nordhaus, W. (2015). Climate clubs: Overcoming free-riding in international climate policy. American Economic Review, 105(4), 1339-70 [in English].
- Mishhenko, V. S. (2016). Zmicnennja bazy ekologichnogo opodatkuvannja v Ukrai’ni: metodologija i praktyka [Strengthening ofthe EcologicalTax Base in Ukraine: Methodology and Practice]. Ekonomika Ukrai’ny – Economy of Ukraine, 3, 75-87 [in Ukrainian].
- Najdenko, O. Je. (2017). Problemy ekologichnogo opodatkuvannja ta shljahy i’h vyrishennja [Problems of Ecological Taxation and Ways to Solve Them]. Ekonomika i suspil’stvo – Economy and Society, 8, 627-633 [in Ukrainian].
- Nepytaliuk, A. (2018). Demographic sustainability and economic growth: theory and methodology. Herald of Kyiv National University of Trade and Economics, 6, 52-66 [in English].
- Nikitishyn, A. (2017). Podatkove reguljuvannja jak instrument derzhavnoi' ekologichnoi' polityky [Tax regulation as an instrument of state environmental policy]. Foreign trade: economics, finance, law, 2, 126-137 [in Ukrainian].
- Novyc’ka, N. V. (2016). Dosvid krai’n JeS u sferi ekologichnogo opodatkuvannja [Experience of theEU Countries in the Field of EcologicalTaxation]. Zbirnyk naukovyh prac’ Nacional’nogo universytetu derzhavnoi’ podatkovoi’ sluzhby Ukrai’ny – Collection of scientific works of the National University of the State Tax Service of Ukraine, 2, 192-209 [in Ukrainian].
- Novyc’ka N. (2016). Sutnist’ i suspil’ne pryznachennja ekologichnogo opodatkuvannja [The Essence and Social Purpose of EcologicalTaxation]. Svit finansiv – WorldofFinance. Is. 3. 62-73 [in Ukrainian].
- Chugunov, I. Ja., Pavelko, A. V., Kanjeva, T. V. et. al. (2015). Derzhavne finansove reguljuvannja ekonomichnyh peretvoren’ [StateFinancialRegulationofEconomicTransformations]. A. A. Mazaraki (Ed.). Кyiv:Kyiv National University of Trade and Economics [in Ukrainian].
- Bjudzhetno-podatkova polityka u systemi reguljuvannja ekonomiky [Fiscal Policy in the System of Economic Regulation](2018). I. Ja. Chugunov (Ed.). Kyiv: Globus-Press [in Ukrainian].
- EurostatData.ec.europa.eu. Retrieved fromhttps://ec.europa.eu/eurostat [in English].
- DGENEROilBulletin.www.eea.europa.eu.Retrieved fromhttps://www.eea.europa.eu/ data-and-maps/indicators/fuel-prices-and-taxes/dg-tren-oil-bulletin [in English].
- Lin, B.,Li, X. (2011).The effect of carbon tax on per capita CO2emissions. Energy Policy, 39, 5137–5146 [in English].
- European Comission. ec.europa.eu.Retrieved fromhttps://ec.europa.eu/clima/policies/ets_en [in English].
- Speck, S., & Paleari, S. (2016). Environmental taxation and EU environmental policies.European Environment Agency, Copenhagen, Denmark [in English].
- World Bank. www.worldbank.org. Retrieved fromhttps://www.worldbank.org [in English].
- State and Trends of Carbon Pricing 2019Retrieved fromhttps://openknowledge.worldbank.org/handle/10986/31755 [in English].
- A Clean Air Programme for Europe. www.eea.europa.eu. Retrieved fromhttps://www.eea.europa.eu/policy-documents/a-clean-air-programme-for-europe [in English].