BUSINESS INFORM №4-2014

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Section: Finance, Money Circulation and Credit
UDC 336.02:504
Antonenko S. V.
Tax Stimulation of Environmental Activity (p. 355 - 360)
The goal of the article is identification and classification of main instruments of tax regulation of protection of nature, which are used in foreign countries. The article analyses the world experience of use of tax benefits for stimulation of environmental activity. The article holds that the most popular are benefits introduced into the structure of direct taxes (corporate income tax and individual income tax). The article specifies main types, forms and conditions of granting benefits and the period of their action in various countries of the world. The article identifies directions of stimulating the environmental activity of physical persons, among which observance of environmental standards in the process of construction and reconstruction of habitation, acquisition of new ecologically secure vehicles and popularisation of public transport services take a special place. The obtained results give a possibility to draw a conclusion about expediency of adaptation of positive experience of foreign countries in the sphere of tax stimulation of environmental activity to economic conditions of Ukraine.
Keywords: tax stimulation, environmental activity, tax benefits
Fig.: 1. Tabl.: 5. Bibl.: 22.

Antonenko Serhii V. – Candidate of Sciences (Economics), Associate Professor, Department of Taxation, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Antonenko, Serhii V. (2014) “Tax Stimulation of Environmental Activity.” Business Inform 4:355–360.

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