Статьи
ENVIRONMENTAL TAXATION: INTERNATIONAL EXPERIENCE AND REALITIES OF UKRAINE
Olga Pavelko
National University of Water and Environmental Engineering, Rivne
iD
https://orcid.org/0000-0002-2483-2245
Diana Popchuk
National University of Water and Environmental Engineering, Rivne
iD
https://orcid.org/0000-0002-5782-2676
Ключові слова
environmental tax
taxation
domestic realities
tax base
taxable entity
taxable object
Abstract
The environmental taxation as a means of integrating environmental policy objectives into the tax policy is examined in article. It is established that the current environmental situation requires serious attention and active action by all countries. The article analyzes the environmental tax revenues by type of tax in the EU countries. It was found that in Ukraine, the share of environmental tax in the GDP structure is too low. An analysis of the rates applied to taxation for the use of carbon energy sources in different countries of the world is made. An analysis of the standards for the distribution of environmental tax revenues between the state and local budgets in Ukraine for 2015–2022 is carried out. The Top 10 enterprises paying environmental tax in Ukraine for 2021 are identified. The measures to be implemented to improve the environmental taxation system in Ukraine are singled out.
Author Biographies
Olga Pavelko, National University of Water and Environmental Engineering, Rivne
Doctor of Economics, Professor
Diana Popchuk, National University of Water and Environmental Engineering, Rivne
Master