WORLD PRACTICE OF ENVIRONMENTAL TAXATION AS A MEANS TO INCENTIVE INVESTMENT ACTIVITIES
DOI:
https://doi.org/10.31713/ve4201816Keywords:
environmental taxation, environmental taxes, fees and charges, incentives, investments, foreign experience, environmental protection activities, the natural environment, financing environmental protection activities.Abstract
The experience of developed countries of the world regarding the features of environmental taxation is analyzed. The analysis of the dynamics and structure of the main indicators of environmental taxation in the European Union is carried out, as well as their comparison with domestic indicators. The main categories of taxes that are environmental in the countries of the European Union are distinguished. The main ecological payments used in foreign countries are systematized, as well as their comparison with domestic taxes, payments and fees. On the example of the foreign experience of environmental taxation, its fiscal and stimulating value is considered. Effective instruments of state regulation in the field of environmental protection have been allocated. Proven expediency of environmental taxation as a means of stimulating investment activity in the field of environmental activities.References
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