Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних наук

DETERMINANTS OF ECOLOGICAL TAXATION

Автор: Sveta on .

Cite as APA style citation
Pasichnyj M. Determinanty ekologichnogo opodatkuvannja. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 4. S. 120-134.

 FREE FULL TEXT (PDF)
DOI:  http://doi.org/10.31617/visnik.knute.2020(132)09

UDC 336.226.44

PASICHNYI Mykola, 
Doctor of Economic Sciences, Associate Professor, Professor of Department of Finance
Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine

E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0001-7663-776X

DETERMINANTS OF ECOLOGICAL TAXATION

Background. 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.

REFERENCES

  1. Andersson, J. J. (2019). Carbon Taxes and CO2Emissions: Sweden as a Case Study.American Economic Journal: Economic Policy11(4), 1-30 [in English].
  2. Barrage, L. (2020). Optimal Dynamic Carbon Taxes in a Climate-Economy Model with Distortionary Fiscal Policy. The Review of Economic Studies87(1), 1-39 [in English].
  3. Filipović, S., & Golušin, M. (2015). Environmental taxation policy in the EU–new methodology approach. Journal of Cleaner Production88, 308-317 [in English].
  4. Freire-González, J., & Ho, M. S. (2018). Environmental fiscal reform and the double dividend: Evidence from a dynamic general equilibrium model. Sustainability10(2), 501 [in English].
  5. Nordhaus, W. (2015). Climate clubs: Overcoming free-riding in international climate policy. American Economic Review105(4), 1339-70 [in English].
  6. 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 Ukraine3, 75-87 [in Ukrainian].
  7. 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 Society8, 627-633 [in Ukrainian].
  8. Nepytaliuk, A. (2018). Demographic sustainability and economic growth: theory and methodology. Herald of Kyiv National University of Trade and Economics6, 52-66 [in English].
  9. 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].
  10. 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 Ukraine2, 192-209 [in Ukrainian].
  11. 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].
  12. 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].
  13. Bjudzhetno-podatkova polityka u systemi reguljuvannja ekonomiky [Fiscal Policy ithe System of Economic Regulation](2018). I. Ja. Chugunov (Ed.). Kyiv: Globus-Press [in Ukrainian].
  14. EurostatData.ec.europa.eu. Retrieved fromhttps://ec.europa.eu/eurostat [in English].
  15. 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].
  16. Lin, B.,Li, X. (2011).The effect of carbon tax on per capita CO2emissions. Energy Policy39, 5137–5146 [in English].
  17. European Comission. ec.europa.eu.Retrieved fromhttps://ec.europa.eu/clima/policies/ets_en [in English].
  18. Speck, S., & Paleari, S. (2016). Environmental taxation and EU environmental policies.European Environment Agency, Copenhagen, Denmark [in English].
  19. World Bank. www.worldbank.org. Retrieved fromhttps://www.worldbank.org [in English].
  20. State and Trends of Carbon Pricing 2019Retrieved fromhttps://openknowledge.worldbank.org/handle/10986/31755 [in English].
  21. 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].