Please use this identifier to cite or link to this item:

Title: Environmental taxation and its financial impact on the development of territories
Authors: Marynenko, Nataliia
Kramar, Iryna
Affiliation: Ternopil Ivan Puluj National Technical University
Bibliographic description (Ukraine): Nataliia Marynenko, Iryna Kramar. Environmental taxation and its financial impact on the development of territories. „Gospodarka i społeczeństwo w europejskiej perspektywie” : monografia. Elbląska Uczelnia Humanistyczno-Ekonomiczna. Wydawnictwo „Bernardinum”, Pelplin, 2019. Рp. 127-154.
Bibliographic description (International): Nataliia Marynenko, Iryna Kramar. Environmental taxation and its financial impact on the development of territories. „Gospodarka i społeczeństwo w europejskiej perspektywie” : monografia. Elbląska Uczelnia Humanistyczno-Ekonomiczna. Wydawnictwo „Bernardinum”, Pelplin, 2019. Рp. 127-154.
Issue Date: Oct-2019
Date of entry: 15-Dec-2019
Publisher: Wydawnictwo „Bernardinum”, Pelplin
Country (code): PL
Place of the edition/event: Elbląska Uczelnia Humanistyczno-Ekonomiczna. Wydawnictwo „Bernardinum”, Pelplin
Keywords: environmental tax
environmental tax revenue
environmental protection expenditure
Page range: 127-154
Abstract: Features, trends and contradictions of environmental taxation in Ukraine are researched. A comparative analysis of Ukrainian and European environmental taxation is carried out. It is determined that the environmental tax in Ukraine performs fiscal, compensatory and incentive functions inefficiently. The reasons for such situation are identified as follows: with the constant increase of environmental tax rates since its introduction, the volume of revenues from this type of tax and its share in the total tax revenues remain insignificant and insufficient to finance the necessary environmental protection measures; misuse of existing revenues takes place; inability of the majority of Ukrainian enterprises to implement environmental protection measures; inconsistent administration and control over the environmentalal taxation, numerous legal acts accounted in the field of environmental legislation are not coordinated with each other; lack of incentives for a positive and responsible attitude towards environment by economic agents etc. It is found out that environmental tax revenues in the EU exceed such revenues in Ukraine by ten times, taken their share in the total tax revenue. Tax revenues in the European countries are several times higher than government expenditures on environmental measures unlike Ukraine. Recommendations for the environmental taxation in Ukraine improvement are provided.
Copyright owner: Elbląska Uczelnia Humanistyczno-Ekonomiczna. Wydawnictwo „Bernardinum”, Pelplin
References (International): Andrusevych A. Live like in Europe: an assessment of the environmental impact and quality of life [online], [accessed: 05.03.2019] Avramenko N.L., Shpylkivska Z.V. Ways of Improving the Environmental Tax System in Ukraine, Young Scientist, 2015, No. 2 (17), pp. 58–63. Bets M.T., Bezpalova O.V. Environmental taxation in Ukraine and its prospects. Scientific Bulletin, Iss. 14.7, 2004, Lviv: UkrSFTU, pp. 154-158, p. 155 Boyko, L.I., Mazievich Т.А. 2018. Changes in the tax regulation of environmental processes. Young Scientist, No. 3 (55), pp. 316–321. Budko O.V. Improvement of environmental taxation as a component of sustainable development of the enterprise, Investments: practice and experience, 2015, No. 22, pp. 46–50. Chala O.A. Modern aspects of the environmental tax distribution in the context of ensuring the ecologization of the national economy, Effective economy, No. 3, 2015 [online], [accessed: 26.01.2019] Economic aspects of natural resource management and sustainable development under decentralization of power in Ukraine [ed. by M.A. Khvesyk, S.O. Lyzun]; K.: SE IENRSD of the NAS of Ukraine, 2015, 72 p. Environmental tax-2019 in Ukraine: “hot” changes as a step towards a European model of development or an element of increasing pressure on business? Ecobusiness. Ecology of the enterprise, No.1, 2019 [online], [accessed: 01.02.2019] Environmental Taxation. A Guide for Policy Makers [online], [accessed: 14.01.2019] Environmental taxes – a statistical guide [online],, p. 9, p. 13 [accessed: 09.02.2018] Eurostat. Environmental tax revenues, [accessed: 20.02.2019] Eurostat. National expenditure on environmental protection, EU-28, (env_ac_pepsgg), (env_ac_pepssp),(env_ac_pepsnsp) and (nama_10_gdp),,_EU-28,_2006–2017_(EUR_million_and_%25_of_GDP).png [accessed: 10.03.2019] Glossary: European system of national and regional accounts (ESA 2010) [online], [accessed: 10.02.2018] Harkushenko O.N. The state of affairs and prospects of the implementation of environmental taxes in Ukraine, Economy of Industry, 2013, No.3 (63), pp. 37–46. Jacqueline Cottrell, Tatiana Falcão. A Climate of Fairness. Environmental Taxation and Tax Justice in Developing Countries [online], 2018, p. 9, [accessed: 02.03.2019] Kanonishena-Kovalenko K. Environmental Tax from A to Z. Kyiv: Foundation «Vidkryte Suspilstvo», 2017, 108 p. Kozmenko S.M., Volkovets T.V. Features of environmental taxation in foreign countries, Bulletin of Sumy State University, 2012, No. 1, pp. 11–18, p. 12. Local authorities managed to disburse only one third of the funds from the environmental tax, the Ministry of Environment and Natural Resources of Ukraine [online], [accessed: 18.02.2019]. Mamaieva Mariia. The emergence of waste processing plants in Ukraine takes several years [online], [accessed: 06.04.2019] Mandryk V.O., Novak U.P. New environmental tax in Ukraine: state of affairs and wayss of improvement, Scientific Bulletin of NFTU of Ukraine, 2011, Iss. 21.9. pp. 93–99. Matviichuk N.M. Environmental taxation as an instrument of state financing of environmental protection measures, Global and National Problems of Economy, 2017, Issue 15, pp.445–450. Ministry of Ecology and Natural Resources of Ukraine [online] [accessed 25.03.2019] Myron B. Rabij, Igor Davydenko, and Anzhelika Livitska. Ukraine: Kyiv Environment Newsletter [online], [accessed: 23.02.2018] Naidenko O.Ye. Problems of environmental taxation and ways of their solution [online], Economy and Society, Iss. 8, 2017, pp. 627–633, [accessed: 05.03.2019] Nikitishyn Andrii. Tax regulation as an instrument of the state environmental policy, Foreign trade: economy, finance, law, 2017, No. 2, pp. 126–137. Novytska N.V. Causes and consequences of reforming the environmental tax in Ukraine, Scientific Bulletin of the National University of the State Tax Administration of Ukraine (Economics and Law), 2011, No. 1(52), pp. 187–194. Paying Taxes 2009: The global picture, World Bank Group and PwC [online],, p. 60 [accessed: 13.01.2019] Paying Taxes 2018: PwC Ukraine team presented results of a joint project with the Word Bank Group [online],, p. 41 [accessed: 12.01.2019] Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts [online], [accessed: 10.02.2018] Reports on the state budget execution, [accessed: 01.04.2019] Rybachok N.P. Modern Theoretical and Legislative Basis of Environmental Taxation in Ukraine, Financial Law, No. 4 (26), 2013, pp. 15–18. Sabina Hodžić, Vjekoslav Bratić. Comparative analysis of environmental taxes in EU and Croatia. Ekon. Misao i Praksa DBK. GOD XXIV, 2015, BR. 2, pр. 555-578., p. 560-561. Semerak Ostap. During the year, only one company took advantage of an eco-loan for the modernization of production, the Ministry of Environment and Natural Resources of Ukraine [online], [accessed: 22.01.2019] Serebrianskyi D.M., Yushchenko Yu.V. European experience in the introduction and functioning of the environmental taxation system: lessons for Ukraine, Bulletin of the Tax Service of Ukraine, 2009, No. 41, pp. 41–45. Shako Olena. Efficiency of environmental taxation in Ukraine, Finance, accounting and audit, 2015. Issue 1 (25), pp. 156–169. Shevchenko I.V. Ecological taxation: foreign experience and Ukraine, Strategic priorities, No. 2 (31), 2014, pp. 55–60. Shulha T.M. Formation and development of environmental taxation in Ukraine. Scientific Bulletin of the International Humanitarian University. series: Jurisprudence, 2013, No. 6-3, Vol. 2, pp. 68–70, p. 69. Tax Code of Ukraine [online], [accessed: 20.01.2019] Taxation Trends in the European Union. Data for the EU member states, Iceland and Norway, 2018 edition [online], [accessed: 10.01.2019] Veklych O. Taking into account the foreign experience of environmental taxation in order to increase fiscal efficiency of environmental taxes in Ukraine, Ecological taxation: a collection of scientific works on the results of scientific and practical events; Research Institute of Financial Law, Kyiv: Alerta, 2013, pp. 128–133. Yakusha Ya. Problems of the European experience of environmental taxation adaptation to Ukrainian conditions, Economy of the Crimea, 2011, No.3 (36), pp. 73–77. Yakusha Yana. Ecological taxation as a component of ecological policy of the state [online], Collection of scientific works of the ChSTU, Series “Economic sciences”, 2013, Issue 35, Part 1, pp.181–187. file:///D:/Download/Znpchdtu_2013_35(1)__29.pdf [accessed 05.03.2019] Yatsyshin Yevhenii. Ecological taxation: Ukrainian realities and European practice, No. 23 (625) [online], [accessed: 16.01.2019] [online] [accessed: 25.01.2019] [online] [accessed: 10.03.2019] [online] [accessed: 10.03.2019] [accessed: 28.02.2019]
Content type: Monograph
Appears in Collections:Наукові публікації працівників кафедри економіки та фінансів

Files in This Item:
File Description SizeFormat 
Marynenko N., Kramar I..pdf2,46 MBAdobe PDFView/Open
Marynenko_N_Kramar_I_.djvu566,7 kBDjVuView/Open
Marynenko_N_Kramar_I___COVER.png324,21 kBimage/pngView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.

Admin Tools