№ 6/2016

Fìnansi Ukr. 2016 (6): 31–0

TAX POLICY

VEKLYCH

FRAMEWORK FOR THE UNIFICATION OF DOMESTIC ENVIRONMENTAL TAXATION ACCORDING TO EUROSTAT CLASSIFICATION STANDARDS

The list of main areas of transformation of both fiscal and environmental policies of Ukraine, in accordance with the European standards, provides for the convergence of existing legal systems, which consists in a unilateral effort of bringing the legal framework of the state in line with key fundamentals of the EU legislation. This article explores the Ukrainian fiscal framework for environmental taxation from the perspective of its compliance with tax legislation standards EU member countries. The environmental taxes classification structure adopted in these countries is presented. It is found that, in addition to the officially established environmental tax in Ukraine, there are other such payments in line with main Eurostat environmental tax frameworks that regulate the use of natural resources, electrical energy, and transportation but that are not components of the environmental tax per se mandated by the Tax Code of Ukraine. The author developed an original classification of these payments that have a specific impact on the environment and that, by their content, correspond to the four categories of the environmental tax, according to the Eurostat classification. The author also discusses the possibility of transforming the structure and expansion of the national system of environmental taxation in accordance with EU standards, due to which both the total revenue from environmental tax and its share in total tax revenues will increase, which means not only an increase in financial support for environmental protection actions in Ukraine, but also the strengthening of the process of passing the tax burden from the production on to resource and environmental payments.

Keywords:adaptation of Ukrainian tax laws to the EU legislation, environmental taxation, classification of environmental taxes, “green” tax reform, tax policies, environmental policies.

JEL: E62, H21, H22, H23.

VEKLYCH . . FRAMEWORK FOR THE UNIFICATION OF DOMESTIC ENVIRONMENTAL TAXATION ACCORDING TO EUROSTAT CLASSIFICATION STANDARDS / . . VEKLYCH // Фінанси України. - 2016. - № 6. - C. 31-0.

Article original in Ukrainian (pp. 31 - 50)

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