UDC 336.2:338.2; JEL H22, H30
Zhuk, P. V. (2024). Normatyvno-pravove zabezpechennya ta problemy vdoskonalennya ekolohichnoho opodatkuvannya v Ukrayini [Regulatory and legal framework and problems of improving environmental taxation in Ukraine]. In Sotsial'no-ekonomichni problemy suchasnoho periodu Ukrayiny [Socio-Economic Problems of the Modern Period of Ukraine]: Vol. 168 (4) (pp. 45-50). DOI: https://doi.org/10.36818/2071-4653-2024-4-7 [in Ukrainian].
Sources: 10

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 article examines the issues of the development of the domestic environmental taxation mechanism and its regulatory and legal framework. The author traces the transformation of the mechanism for implementing the «polluter pays» principle in Ukraine with the transition from environmental payments and fees to an environmental tax. Special attention is drawn to the leveling of the environmental protection function of environmental taxation due to the delayed and disproportionate increase in environmental tax rates, the exclusion of fuel taxes from the environmental tax, the non-inclusion of transport taxes, which in most European countries account for the bulk of environmental tax revenues, the exclusion of certain components of the environmental tax from the list of revenues of the special fund of budgets, and their inclusion in the general fund revenues, which contradicted the principles of targeted environmental use of this type of tax revenues and reduced the financial base for environmental protection activities. Changes in the proportions of the distribution of environmental tax revenues between the state and local budgets did not contribute to the organization of environmental protection activities at all administrative levels. The article suggests approaches to solving these problems through ecologization of the taxation system.

Keywords:

environmental taxation, regulatory and legal framework, environmental protection, tax burden, ecologization of the taxation system