GREENING OF THE TAX POLICY AS AN IMPORTANT DIRECTION OF THE COUNTRY'S DEVELOPMENT
Abstract
The article is devoted to the greening of Ukraine's tax policy as an important direction of economic development. The essence of the concepts "greening of the economy", "green economy" and "environmental efficiency index" is defined. A comprehensive analysis of the overall negative load of pollutants and waste on the environment in Ukraine was conducted. The priority directions of greening of the country's economy are determined. The essence of greening of tax policy is determined. The method of calculation of ecological efficiency of tax policy is offered, which takes into account the following aspects: increase in budget revenues and trust funds from natural resource payments; reduction of ecologically dangerous activity; preservation and reproduction of natural resource potential. The proposed methodology provides for the introduction of an additional indicator in the system of indicators for assessing the environmental performance of tax policy, which reflects the share of recycled waste in the total amount of waste generated. The conditions for achieving environmental efficiency of tax policy are determined. The analysis of indicators of ecological efficiency of tax policy of Ukraine for 2010-2019 is carried out. The estimation of ecological efficiency of tax policy of Ukraine under the conditions set by us for the period of 2010 - 2019 is carried out. As a result of the analysis, it was found that in any year of the study period, tax policy was not environmentally efficient. For most of the years, the tax policy was fiscally oriented and only in 2012 and 2015-2016 the tax policy was environmentally efficient according to some of the established criteria. Shortcomings have been identified that need to be addressed immediately to improve the environmental performance of tax policy. Steps for further greening of Ukraine's tax policy are proposed: development and implementation of recycling fees, further implementation of changes in the field of environmental taxation within the framework of eco-tax reform, increase funding for environmental protection and reproduction of natural resources and others.
References
Крутякова В.І., Харічков С.К. Екологізація як складова стратегії переходу України до сталого розвитку. URL: https://scholar.google.com/scholar?cluster=5987746963125314178&hl=ru&as_sdt=0,5&scio (дата звернення: 15.11.2020).
Маркевич К. «Зелені» інвестиції у сталому розвитку: світовий досвід та український контекст. Центр Разумкова, 2019. 316 с.
Hsu, A., L.A. Johnson, and A. Lloyd. Measuring Progress: A Practical Guide From the Developers of the Environmental Performance Index (EPI)/ А. Hsu, L. Johnson, A. Lloyd // New Haven: Yale Center for Environmental Law & Policy. URL: https://web.archive.org/web/20131226110627/http://www.epi.yale.edu/sites/default/files/downloads/YCELP_Measuring_Progress_Manual.pdf (дата звернення: 15.11.2020).
Офіційний сайт Державної служби статистики України. URL: http://www.ukrstat.gov.ua/ (дата звернення: 18.11.2020).
Офіційний сайт Державної казначейської служби України. URL: http://treasury.gov.ua (дата звернення: 18.11.2020).
Мартинюк І.В. Екологічна ефективність податкової політики у сфері використання та охорони природно-ресурсного потенціалу. Вісник Чернівецького торговельно-економічного інституту: Економічні науки. 2013. № 4 (52). С. 273–278.
Мартинюк І.В. Дубовик О.Ю. Утилізаційний збір для неекологічних товарів. АгроСвіт : ТОВ „ДКС Центр”, 2014. № 8. С. 37–42.
Krutyakova, V.I., Kharichkov, S.K. “Greening as a component of Ukraine's transition strategy to sustainable development” available at: https://scholar.google.com/scholar?cluster=5987746963125314178&hl=ru&as_sdt=0,5&scio. (Accessed 15 November 2020).
Markevych, K. (2019) «Zeleni» investytsii u stalomu rozvytku: svitovyj dosvid ta ukrains'kyj kontekst ["Green" investments in sustainable development: world experience and Ukrainian context], Tsentr Razumkova, Ukraine.
Hsu, A., Johnson, L., Lloyd, A. “Measuring Progress: A Practical Guide From the Developers of the Environmental Performance Index (EPI)”, New Haven: Yale Center for Environmental Law & Policy, available at: https://web.archive.org/web/20131226110627/http://www.epi.yale.edu/sites/default/files/downloads/YCELP_Measuring_Progress_Manual.pdf (Accessed 15 November 2020).
The official site of the State Statistics Service of Ukraine (2020) available at: http://www.ukrstat.gov.ua (Accessed 18 November 2020).
The official site of State Treasury Service of Ukraine (2020) “Report on the State Budget of Ukraine 2010-2019“, available at: http://treasury.gov.ua/main/uk/doccatalog/list?currDir=18563 (Accessed 18 November 2020).
Martyniuk, I.V. (2013) “Environmental efficiency of tax policy in the field of use and protection of natural resource potential”, Visnyk Chernivets'koho torhovel'no-ekonomichnoho instytutu: Ekonomichni nauky, vol. 4 (52), pp. 273–278.
Martyniuk, I.V. (2014) “Disposal fee for non-environmental goods”, AhroSvit: TOV „DKS Tsentr”, vol. 8, pp. 37–42.
