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The Impact of Ecological Taxes and Dues on the Quality of the Environment
Polishсhuk V. M.

Polishсhuk, Victor M. (2020) “The Impact of Ecological Taxes and Dues on the Quality of the Environment.” Business Inform 5:381–388.
https://doi.org/10.32983/2222-4459-2020-5-381-388

Section: Finance, Money Circulation and Credit

UDC 336.221.4

Abstract:
The article is aimed at disclosing the impact of ecological taxes and dues on the quality of the environment. Aspects of ecologization of the economy through the implementation of ecological taxation are researched. The level and systemacity of the introduction of ecological taxes and dues both in Ukraine and in the group of market economy countries is analyzed. The focus is made on the structural problems of implementing and supporting mechanisms for regulating ecological taxes and dues. The role of ecological taxation as an effective link in the system of greening the production and expanding further opportunities to modernize the modern global economy is defined. It is proved that fiscal policy directly influences the dynamics and speed of transformational transitions. The main directions of implementation of ecological taxation are elaborated to prevent and control pollution of ecosystems. It is proved that the product producer’s harming the environment should not only bring stable revenues to the country’s budget, but also change the behavior of the polluter, that is, encourage him to reduce emissions of pollutants, while the saved money be directed to the re-modernization of production. The fiscal proportion of ecological and resource taxes and dues for the period 2010–2019 is defined. The most common taxes and dues in the European Union are researched. A model for the impact of tax regulation on decision-making by ecological pollutants is built up. The main directions for further development of the ecological taxation system in the context of the need for the rapidest ecological solutions is proposed.

Keywords: ecological taxes, ecological taxation, fiscal policy, ecological problems, degradation of ecosystems, tax remissions, narrowly targeted subsidies.

Fig.: 2. Tabl.: 4. Bibl.: 9.

Polishсhuk Victor M. – Candidate of Sciences (Geography), Associate Professor, Associate Professor, Department of Ecology, Natural Disciplines and Mathematics, Vinnytsia Academy of Continuing Education (13 Hrushevskoho Str., Vinnytsia, 21050, Ukraine)
Email: [email protected]

List of references in article

Polishchuk, V. “Rehuliuvannia mekhanizmiv ekolohizatsii ekonomiky za dopomohoiu realizatsii ekolohichnoho opodatkuvannia“ [Eco Taxation as Instrument of Eco Economy Regulation]. Ekonomichnyi chasopys Skhidnoievropeiskoho natsionalnoho universytetu imeni Lesi Ukrainky, no. 1 (2018): 111-118.
Nikitishyn, A. O. Podatkova polityka v umovakh ekonomichnykh peretvoren [Tax Policy in the Context of Economic Transformation]. Kyiv: KNTEU, 2019.
Tabachuk, A. Ya. “Instytutsiinyi pidkhid do doslidzhennia protsesiv ekolohizatsii ekonomichnykh system v umovakh posylennia hlobalizatsii“ [Institutional Approach to the Study of the Processes of Ecologization of Economic Systems in the Conditions of the Strengthening of Globalization]. Ekonomichnyi visnyk Zaporizkoi derzhavnoi inzhenernoi akademii, no. 4 (2017): 7-11.
Chuhunov, I. Ya. et al. Derzhavne finansove rehuliuvannia ekonomichnykh peretvoren [State Financial Regulation of Economic Transformations]. Kyiv: KNTEU, 2015.
“Green policies in the EU: A review“. Ec-iils joint discussion paper series, no. 14. https://www.ilo.org/wcmsp5/groups/public/---dgreports/---inst/documents/publication/wcms_194184.pdf
“Taxation, Innovation and the Environment“. OECD. http://www.oecd.org/greengrowth/tools-evaluation/taxationinnovationandtheenvironment.htm
Ekonomichni aspekty upravlinnia pryrodnymy resursamy ta zabezpechennia staloho rozvytku v umovakh detsentralizatsii vlady v Ukraini [Economic Aspects of Natural Resources Management and Sustainable Development in the Context of Decentralization of Power in Ukraine]. Kyiv: DU IEPSR NAN Ukrainy, 2015.
Chala, O. A. “Suchasni aspekty rozpodilu ekolohichnoho podatku v konteksti zabezpechennia ekolohizatsii natsionalnoi ekonomiky“ [Modern Aspects of the Distribution of Environmental Tax in the Context of Greening the National Economy]. Efektyvna ekonomika. 2015. http://www.economy.nayka.com.ua/?op=1&z=3908
Nikitishin, A. A., and Polishchuk, V. N. “Yevropeyskiy opyt razvitiya sistemy ekologicheskogo nalogooblozheniya“ [European Experience of Ecologic Taxation System Development]. Ekonomika i suspilstvo, no. 19 (2018): 1111-1116. DOI: https://doi.org/10.32782/2524-0072/2018-19-167

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