Journal
УКР   ENG
Socio-Economic Problems
of the Modern Period of Ukraine
   



Collection SEPSPU -- sep2021.04.028

Repository of Institute of Regional Research UDC 336.02:332.36/631.459; JEL Q24, Q28, Q32, Q56
Kiptach, F. (2021). Vdoskonalennya ekonomichnoho rehulyuvannya ekolohichnoyi bezpeky v systemi mistsevoho samovryaduvannya u sferi zemlekorystuvannya [The ways to improve economic regulation of environmental security in the system of local self-governance in land management]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 150 (4) (pp. 28-34). DOI: https://doi.org/10.36818/2071-4653-2021-4-5. [in Ukrainian].
Sources: 15

Authors



Kiptach Fedir Yasonovych

Ph.D. of Geography, Associate Professor

Senior Researcher of the Department of regional ecological policy and environmental management of the Dolishniy Institute of Regional Research of NAS of Ukraine

Contacts: kiptach@ukr.net

Webpages:

Resume

The paper addresses the substantiation of specific Land Ecology Fund in Ukraine to solve environmental problems in land management. It determines the following sources of the Fund establishment: land fee (land tax and land rent paid by legal persons and individuals), environmental tax, and penalties for pollution and littering of land resources due to violation of environmental legislation. The author proves that the funds of environmental taxes, environmental pollution fees, land fees, and penalties both at the national and local levels can only partially secure modern research and assessment of Ukrainian lands’ environmental condition and development of environmental projects for their management and protection. The paper offers an expansion of the list of penalties and the formula to calculate the amount of damage caused by landowners and land users due to ignoring the parameters of permissible arable land standards and eroded land area increase. The most advanced research data and evaluation of the environmental condition of land resources on their basis, as well as measurement acts or protocols, concluded as the result of research or the data of land plots’ environmental certification should by the foundation for calculation of environmental taxes and penalties. The funds from penalties are recommended to by directed to a specific Land Ecology Fund, and they should by distributed among the public and local funds in the proportion of 25 % and 75 %, respectively. In addition to penalties, a system of economic stimulation with the participation of the Land Ecology Fund, landowners, and land users honestly implementing the measures for land use and protection and soil fertility increase should be developed. The author argues that the main role in the development of local, regional, and national projects for efficient management of land (soil) resources is played by regional and local authorities due to the change in the types of ownership of the land resources and decentralization of the administrative and financial system.

Keywords:

environmental tax, land fee, land tax, rent payment for land, penalties, local budget of Ukraine

References

    
  1. Zemel’nyy kodeks Ukrayiny [Land Code of Ukraine] (2001). Adopted by Law of Ukraine on 2001, Oct 25, 2768-III. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/2768-14#Text [in Ukrainian].
  2. Pro okhoronu zemel’ [On Land Protection] (2003). Law of Ukraine, adopted on 2003, Jun 19, 962-IV. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/962-15#Text [in Ukrainian].
  3. Pro zatverdzhennya Kontseptsiyi zbalansovanoho rozvytku ahroekosystem v Ukrayini na period do 2025 roku [On Approving the 2025 Concept of Agroecosystem Balanced Development in Ukraine] (2003). Order of the Ministry of Agricultural Policy of Ukraine, adopted on 2003, Aug 20, 280. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/rada/show/v0280555-03#Text [in Ukrainian].
  4. Podatkovyy kodeks Ukrainy [Tax Code of Ukraine] (2010). Adopted by Law of Ukraine on 2010, Dec 02. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/2755-17#Text [in Ukrainian].
  5. Byudzhetnyy kodeks Ukrayiny [Budget Code of Ukraine] (2010). Adopted by Law of Ukraine on 2010, Jul 8. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/2456-17/ed20150920#Text [in Ukrainian].
  6. Balyuk, S. A., Medvedyev, V. V. & Tarariko, O. H., et al. (Eds.) (2010). Pro stan rodyuchosti gruntiv Ukrayiny [On Soil Fertility Condition in Ukraine]: National report. Kyiv. [in Ukrainian].
  7. Pro orendu zemli [On Land Lease] (1998). Law of Ukraine, adopted on 1998, Oct 06, 161-XIV. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/161-14#Text [in Ukrainian].
  8. Pro zatverdzhennya pereliku vydiv diyal’nosti, shcho nalezhat’ do pryrodookhoronnykh zakhodiv [On Approval of the list of activity types covered by nature protection activities] (1996). Resolution of the Cabinet of Ministers of Ukraine, adopted on 1996, Sep 17, 1147. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/1147-96-п#Text [in Ukrainian].
  9. Nominal’nyy VVP Ukrayiny z 2002 po 2021 rr. [GDP in current prices in Ukraine in 2002-2021] (2021). Minfin: Website. Retrieved from https://index.minfin.com.ua/ua/economy/gdp [in Ukrainian].
  10. Zvitnist’. Richni zvity pro vykonannya Derzhavnoho byudzhetu [Reporting. Annual reports on accomplishment of State Budget] (2021). State Treasury Service of Ukraine: Website. Retrieved from https://www.treasury.gov.ua/ua/file-storage/vikonannya-derzhavnogo-byudzhetu [in Ukrainian].
  11. Kontseptsiya proektiv Zakoniv Ukrayiny «Pro vnesennya zmin do Kodeksu Ukrayiny pro administratyvni pravoporushennya» ta «Pro vnesennya zmin do Kryminal’noho kodeksu Ukrayiny» shchodo zabezpechennya nevidvorotnosti vidpovidal’nosti za porushennya vymoh zakonodavstva pro okhoronu navkolyshn’oho pryrodnoho seredovyshcha [The concept of draft Laws of Ukraine «On Amendments to the Code of Ukraine on Administrative Offences» and «On Amendments to the Crime Code of Ukraine» on securing the inevitability of liability for violating the environmental legislation] (2021). Approved by the order of the Cabinet of Ministers of Ukraine dated 2021, Apr 28, 401-r. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/401-2021-%D1%80 [in Ukrainian].
  12. Pro zatverdzhennya Metodyky vyznachennya rozmiriv shkody, zumovlenoyi zabrudnennyam i zasmichennyam zemel’nykh resursiv cherez porushennya pryrodookhoronnoho zakonodavstva [On approval of the Methodology to Determine the Damage Caused by Pollution and Littering of Land Resources due to Environmental Legislation Violation] (1997). Order of the Ministry of Environmental Protection and Nuclear Safety of Ukraine, adopted on 1997 Oct 27, 171. Legislation of Ukraine: Website. Retrieved from https://zakon.rada.gov.ua/laws/show/z0285-98#Text [in Ukrainian].
  13. Kiptach, F. (2010). Zemli Ukrayiny: katehoriyi, pravo vlasnosti, stan vykorystannya, okhorona [Ukrainian Lands: categories, ownership, exploitation, proyection]. Lviv. [in Ukrainian].
  14. Rezul’taty zdiysnennya derzhavnoho nahlyadu (kontrolyu) u sferi okhorony navkolyshn’oho pryrodnoho seredovyshcha z 30 kvitnya po 13 travnya 2021 roku [Results of public monitoring (control) in environmental protection on April 30 – May 13, 2021] (2021, May 14). State Enviromental Inspectorate of Ukraine: Website. Retrieved from https://www.dei.gov.ua/posts/1595 [in Ukrainian].
  15. Rezul’taty zdiysnennya derzhavnoho nahlyadu (kontrolyu) u sferi okhorony navkolyshn’oho pryrodnoho seredovyshcha z 23 po 30 lypnya 2021 roku [Results of public monitoring (control) in environmental protection on July 23-30, 2021] (2021, Jul 30). State Enviromental Inspectorate of Ukraine: Website. Retrieved from https://www.dei.gov.ua/posts/1786 [in Ukrainian].


Web-master P. Popadyuk