ENVIRONMENTAL TAXATION IN UKRAINE: REALITIES AND PROSPECTS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
Abstract
The environment is currently suffering from a significant anthropogenic impact. The climate is changing, the ecological situation is deteriorating, and biodiversity is declining. Authorities, scientists, and practitioners in all countries are working to address these issues. Governments see environmental taxation as one of the ways to adjust their activities. The purpose of this study is to identify trends and prospects for the development of environmental taxation in Ukraine in the context of sustainable development. The paper presents the principles governing environmental taxation. The structure of revenues from environmental taxes is analysed by budgets and by types of pollutants. It is established that environmental taxes in Ukraine include: taxes on CO2 emissions; air pollution by stationary energy sources; discharges into water bodies; waste disposal; and generation and/or storage of radioactive waste. In EU countries, they are divided into four main categories (taxes on energy; pollution; resource use; transport), each of which contains a certain number of taxes. Comparison of the environmental taxation base of Ukraine and the EU countries shows the need to improve and expand the domestic structure of taxes belonging to this group. The peculiarities of reflecting environmental taxes in accounting accounts are considered. The author identifies promising areas for improving environmental taxation in Ukraine: transformation of the tax administration management system; introduction of taxes on environmentally harmful products; increase in the rates of certain taxes; introduction of a system for monitoring and distribution of budget funds; review of the directions of use of revenues. It would also be advisable to introduce a scale or adjustment factors that would progressively change in excess of the emission standards for air and water, and to introduce a clear system of fines and penalties. A system of compensation and/or benefits should be developed for companies that upgrade and modernise their equipment to meet eco-standards. In the context of sustainable development, the impact of environmental taxes on the environment (ecological component); social justice and the economy can be traced.
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