ENVIRONMENTAL TRANSFER: CURRENT REALITIES AND FOREIGN DEVELOPMENT

Abstract

The article is devoted to the study of the current state of environmental taxation in Ukraine. The determining role of environmental taxes in the state environmental management system is established. It is established that environmental taxes are a very important element in the system of instruments that regulate their impact on the environment along with environmental payments, environmental subsidies, licenses and quotas. Tax regulation, in general, is an integral part of state regulation of economic processes. At the same time, the environmental tax significantly stimulates environmental conservation. The environmental tax is analyzed with reference to the Tax Code of Ukraine. The classification and amount of Ukrainian budget revenues from various elements of the environmental tax are given. The environmental tax for emissions into the atmosphere ranks first in the structure of budget revenues from environmental taxes. The main enterprises paying environmental taxes in Ukraine are considered. The EU experience in aspects of environmental taxation is highlighted, including groups of environmental impact instruments. The main impact instruments are: environmental taxes, environmental payments, commercially implemented solutions, environmental subsidies and incentives, liability and compensation schemes. In addition to the instruments considered, which are used throughout the European Union, private instruments are used in different countries depending on the geographical location of the state, its infrastructure and the level of provision with natural resources. In European countries, environmental taxes are used together with market regulation instruments, which allows achieving efficiency from use. The countries in which an environmental "transport" tax and an environmental tax on air transport are specified. The groups of goods and the countries that apply an environmental tax on them are given. Some countries, for example, Denmark and Poland use environmental taxes on a large number of goods. The positive experience of Germany in the field of tax legislation and the experience of environmental taxation of tourists in the Maldives are described separately.