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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
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
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Content type: Monograph
Appears in Collections:Наукові публікації працівників кафедри економіки та фінансів

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