BUSINESS INFORM №7-2017

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34

Section: Finance, Money Circulation and Credit
UDC 336.143:336.22
Synyutka N. H., Yastrubskyy M. Y.
The Fiscal Stimuli for the Implementing Ukraine’s Energy Policy and Reforming Higher Education (p. 214 - 219)
The article attempts to revise the issue of the State regulation of the macroeconomic processes associated with the economic, energy, fiscal, and educational reforms that are being carried out in Ukraine. In order to implement the State energy policy, fiscal approaches have been emphasized. The use of the fiscal stimulus of «carbon tax» can be seen as an effective measure for implementation of the existing State energy strategy. A review of introduction of such a tax in the developed countries confirms the expediency of applying fiscal mechanism in order to encourage investment in energy-efficient technologies. Prospects for introduction of this tax in Ukraine were considered. To this end, actual CO2 emissions have been generalized and prediction calculations for the energy sector have been accomplished. The calculated estimates of possible tax revenues have been provided. For further studies on the outlined topic, there is an impelling need to detalize the financial statistics of the ecologic tax revenues in terms of sources.
Keywords: carbon dioxide tax, resource-ecologic taxation, ecologic-labor tax reform, energy strategy, fiscal policy, fiscal and educational model.
Tabl.: 1. Bibl.: 15.

Synyutka Nataliya H. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Yastrubskyy Mykhailo Ya. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Analysis, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Synyutka, Nataliya H., and Yastrubskyy, Mykhailo Ya. (2017) “The Fiscal Stimuli for the Implementing Ukraine’s Energy Policy and Reforming Higher Education.” Business Inform 7:214–219.

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