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Pasichnyj M. Determinanty ekologichnogo opodatkuvannja. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 4. S. 120-134.
Doctor of Economic Sciences, Associate Professor, Professor of Department of Finance
Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine
DETERMINANTS OF ECOLOGICAL TAXATIONBackground. In the current conditions of the COVID-19 pandemic and the economic recession caused by it, it is important to create fundamental basis for restoring positive economic dynamics. One of the promising areas of implementation is to improve the quality of the environment. It is important for Ukraine to adapt foreign experience in the field of ecologicaltaxes, which will compensate for the budget losses and improve living conditions and security of society.
The aim of the article is to systematize the experience of the ecologicaltaxation system in European countries, which will increase the fiscal and regulatory effectiveness of ecologicaltaxation, improve the institutional frameworks mechanism of their administration.
Materials and methods. Scientific researches of domestic and foreign scientists are the theoretical and methodological basis of the presented article. Its complex nature has determined the need of a systematic approach application, synthesis and analytical evaluation, scientific abstraction.
Results. The directions of further improvement of domestic system of ecological taxation, taking into account its fiscal and regulatory aspects are offered. The European experience of ecological taxes collection is generalized and systematized. The fiscal mechanism of reducing pollutant emissions into the environment has been studied. The peculiarities of functioning of taxes on energy resources are determined. The principles of differentiation of excise tax rates on oil products according to ecological criteria are determined.
Conclusion. Restructuring of the subsystem of transport taxes and fees in the direction of greater consideration of the criteria of pollution and consumption is the priority in modern conditions. It is important to take into account the empirical experience of the EU countries in the collection ofecologicaltax in terms of emission of pollutants into the atmosphere as a consumption tax and to ensure the targeted incentives for ecologicaltaxation. It is important and necessary to implement in practice and adapt to domestic conditions such elements of ecologicaltaxation as the differentiation of excise tax rates on oil products on environmental fuel indicators in combination with regulations on the content of harmful substances.
Keywords: budget revenues, ecological taxes, energy resources taxes,transport taxes, pollution taxes, economic development.
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