№ 6/2020

Fìnansi Ukr. 2020 (6): 8–24https://doi.org/10.33763/finukr2020.06.008

SCIENTIFIC DISCUSSIONS

KRAVTSIV Vasyl ¹, ZHUK Petro ²

¹SI “The Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”
OrcID ID : https://orcid.org/0000-0002-5618-0392
²SI “The Institute of Regional Research named after M. I. Dolishniy of the NAS of Ukraine”
OrcID ID : https://orcid.org/0000-0003-4895-7752

Environmental taxation in Ukraine in the European dimension

The authors examine the issue of the economic instruments’ role in the achievement of ecological security goals. The place of environmental taxation in the tax system of European countries and the correlation of environmental taxes and Gross Domestic Product and total tax revenues of the EU Member States are outlined. The efficiency of the European practice of applying the tax leverages to stimulate economic entities activity based on environmental foundations of sustainable development is emphasized. The place of environmental tax in the Gross Domestic Product of Ukraine and tax revenues is evaluated. The European and domestic practices of tax regulation of the environmental security are compared based on the analysis of the structure and indicators of environmental tax revenues and the developed matrix of the environmental taxation systems comparability in the EU Member States and Ukraine. The conclusions regarding the need to bring the environmental component of the tax policy in Ukraine to the European one are made. The ways to improve the economic regulation of environmental security in Ukraine based on European experience and domestic financial-economic realities are suggested. In particular, the paper suggests the following: to increase the environmental taxation rate with reduction of taxes related to basic economic activity results to avoid the threat of reducing the competitiveness of the domestic products; to include environmental components in calculation of the excise tax rates for fuel, electricity, motor vehicles, etc.; to impose the target use of environmental tax revenues in the amount necessary to implement programs and projects on environmental infrastructure development and achieve a high environmental security level.

Keywords:environmental security, economic regulation, environmental taxation, tax revenues, European practice

JEL: Н23, Q57

Kravtsiv V. . Environmental taxation in Ukraine in the European dimension / V. Kravtsiv, P. Zhuk // Фінанси України. - 2020. - № 6. - C. 8-24.

Article original in Ukrainian (pp. 8 - 24)

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