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



Collection SEPSPU -- sep2021.05.020

Repository of Institute of Regional Research UDC 336.027:504.06; JEL H23, O23, Q28
Zhuk, P. (2021). Shlyakhy ekolohichnoyi transformatsiyi systemy opodatkuvannya v Ukrayini [The ways of environmental transformation of the tax system in Ukraine]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 151 (5) (pp. 20-28). DOI: https://doi.org/10.36818/2071-4653-2021-5-3. [in Ukrainian].
Sources: 15

Authors



Zhuk Petro Volodymyrovych

Ph.D. of Economics, Senior Researcher

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

Contacts: pzhuk@ukr.net, (032)270-7037

Webpages:

Resume

The paper substantiates the approaches to improving the mechanisms of economic-environmental regulation in Ukraine in current management conditions with the focus on the taxation tools based on evaluation of European experience in implementing the polluter pays principle. The author argues that environmental tax generates over 6% of all tax revenues in the EU Member States at the 0.56% rate in Ukraine. The insignificant role of environmental tax in the system of taxation fails to stimulate the environmentally friendly activity of economic entities, while the funds from environmental tax fail to cover state expenditures on environmental protection. The situation needs changes in terms of improving the environmentalization of the tax system in Ukraine with the increase of the share of environmental tax in the total tax revenues to the European level and simultaneous decline in tax burden by other types of taxes to avoid the growth of the tax burden on economic entities. The suggested scheme of environmental transformation of the tax system in Ukraine stipulates the following: increasing the share of environmental taxes and bringing it up to 6% of tax revenues; simultaneous reduction of the corporate income tax by the appropriate amount. Meanwhile, the environmental tax revenues should be increased by over 10 times, in the first place by bringing the rates of the tax on carbon dioxide emissions from stationary sources closer to global rates ($ 10-15 per ton) to secure about a half of environmental tax revenues. It should include fuel and transport taxes with the rates that can secure revenues in the amount of about UAH 10 billion. Other environmental taxes should be increased 5 times. The proportions of environmental tax revenues division between general and specific funds of budgets with gradual increase of the share of specific nature protection funds revenues are offered.

Keywords:

environmental security, economic regulation, taxation system, environmental transformation, environmental tax

References

    
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