Статьи

WORLD PRACTICE OF ENVIRONMENTAL TAXATION AS A MEANS TO INCENTIVE INVESTMENT ACTIVITIES

N. S. Piatka
National University of Water and Environmental Engineering, Rivne
Ключові слова
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. 

Author Biography

N. S. Piatka, National University of Water and Environmental Engineering, Rivne
Applicant

References

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