Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base
The current economic situation in Ukraine, which is exacerbated by several global issues, such as the political crisis in eastern Ukraine and the spread of COVID-19, requires continuous improvement and development of new environmental instruments to be developed based on balancing state and society...
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nasplib_isofts_kiev_ua-123456789-1793212025-02-09T17:24:02Z Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base Перспективи розвитку системи екологічного оподаткування: консолідація, диференціація, розширення бази оподаткування Перспективы развития системы экологического налогообложения: консолидация, дифференциация, расширение базы налогообложения Ostrovetskyy, V. Finance The current economic situation in Ukraine, which is exacerbated by several global issues, such as the political crisis in eastern Ukraine and the spread of COVID-19, requires continuous improvement and development of new environmental instruments to be developed based on balancing state and society as well as preserving the country's natural resource potential for future generations. The system of environmental protection instruments must ensure the efficient functioning of the economic system and not create an excessive burden. Economic instruments: taxes, licenses, quotas, fees, special permits, are gradually replacing the command-administrative methods of environmental management, the system of which was built based on special subsidies, the use of which justified itself in centralized management of the economy in Soviet times. However, in the conditions of the development of market relations, which are based on the principles of democracy, entrepreneurship, development of various forms of ownership, the system of subsidies proved to be ineffective. To replace it began to develop a system of economic incentives for environmental protection, the main elements of which are accessible to the object of use (license, permit), as well as a special fee, tax, the parameters of which are set depending on the scale of damage (pollution) in absolute values or as a percentage of the cost of production. Among the main tools for regulating the environmental aspects of industrial production, first of all, are those that regulate the supply and demand for goods (services), the production and sale of which harms consumers and the environment. Based on the analysis of the dynamics and structure of the main macroeconomic proportions, as well as methods of state regulation of market relations, the article emphasizes the need to adhere to the concept of "green" growth, including through the development and consolidation of environmental taxation. Among the areas of activity in this area, it is proposed to deepen the differentiation of environmental taxation parameters and expand the tax base (expansion of the list of goods, production (consumption) of which is subject to environmental taxation). У статті на основі аналізу динаміки та структури макроекономічних пропорцій, а також методів державного регулювання ринкових відносин наголошується на необхідності дотримання концепції «зеленого» зростання, в тому числі шляхом розробки та консолідації екологічного оподаткування. Серед ключових векторів діяльності у цьому напрямі пропонується поглиблювати диференціацію параметрів екологічного оподаткування та розширювати базу оподаткування (розширення переліку товарів, виробництво (споживання) яких підлягає екологічному оподаткуванню). В статье на основе анализа динамики и структуры макроэкономических пропорций, а также методов государственного регулирования рыночных отношений подчеркивается необходимость соблюдения концепции «зеленого» роста, в том числе путем разработки и консолидации экологического налогообложения. Среди ключевых векторов деятельности в этом направлении предлагается углублять дифференциацию параметров экологического налогообложения и расширять базу (расширение перечня товаров, производство (потребление) которых подлежит экологическому налогообложению). 2020 Article Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base / V. Ostrovetskyy // Економічний вісник Донбасу. — 2020. — № 4 (62). — С. 64-69. — Бібліогр.: 25 назв. — англ. 1817-3772 DOI: 10.12958/1817-3772-2020-4(62)-64-69 https://nasplib.isofts.kiev.ua/handle/123456789/179321 336.226.44:338:504.06 [338.242:658.265(477)] en Економічний вісник Донбасу application/pdf Інститут економіки промисловості НАН України |
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Digital Library of Periodicals of National Academy of Sciences of Ukraine |
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DSpace DC |
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Finance Finance |
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Finance Finance Ostrovetskyy, V. Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base Економічний вісник Донбасу |
| description |
The current economic situation in Ukraine, which is exacerbated by several global issues, such as the political crisis in eastern Ukraine and the spread of COVID-19, requires continuous improvement and development of new environmental instruments to be developed based on balancing state and society as well as preserving the country's natural resource potential for future generations. The system of environmental protection instruments must ensure the efficient functioning of the economic system and not create an excessive burden.
Economic instruments: taxes, licenses, quotas, fees, special permits, are gradually replacing the command-administrative methods of environmental management, the system of which was built based on special subsidies, the use of which justified itself in centralized management of the economy in Soviet times. However, in the conditions of the development of market relations, which are based on the principles of democracy, entrepreneurship, development of various forms of ownership, the system of subsidies proved to be ineffective. To replace it began to develop a system of economic incentives for environmental protection, the main elements of which are accessible to the object of use (license, permit), as well as a special fee, tax, the parameters of which are set depending on the scale of damage (pollution) in absolute values or as a percentage of the cost of production.
Among the main tools for regulating the environmental aspects of industrial production, first of all, are those that regulate the supply and demand for goods (services), the production and sale of which harms consumers and the environment.
Based on the analysis of the dynamics and structure of the main macroeconomic proportions, as well as methods of state regulation of market relations, the article emphasizes the need to adhere to the concept of "green" growth, including through the development and consolidation of environmental taxation. Among the areas of activity in this area, it is proposed to deepen the differentiation of environmental taxation parameters and expand the tax base (expansion of the list of goods, production (consumption) of which is subject to environmental taxation). |
| format |
Article |
| author |
Ostrovetskyy, V. |
| author_facet |
Ostrovetskyy, V. |
| author_sort |
Ostrovetskyy, V. |
| title |
Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base |
| title_short |
Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base |
| title_full |
Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base |
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Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base |
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Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base |
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perspectives for the development of the environmental taxation system: consolidation, differentiation, expansion of the tax base |
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Інститут економіки промисловості НАН України |
| publishDate |
2020 |
| topic_facet |
Finance |
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https://nasplib.isofts.kiev.ua/handle/123456789/179321 |
| citation_txt |
Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base / V. Ostrovetskyy // Економічний вісник Донбасу. — 2020. — № 4 (62). — С. 64-69. — Бібліогр.: 25 назв. — англ. |
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Економічний вісник Донбасу |
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V. Ostrovetskyy
64
Економічний вісник Донбасу № 4(62), 2020
UDC 336.226.44:338:504.06 [338.242:658.265(477)] doi: 10.12958/1817-3772-2020-4(62)-64-69
V. Ostrovetskyy,
ORCID 0000-0003-3985-5236,
e-mail: v.ostrovetskyy@gmail.com,
Academy of Financial Management, Kyiv
PERSPECTIVES FOR THE DEVELOPMENT OF THE ENVIRONMENTAL TAXATION
SYSTEM: CONSOLIDATION, DIFFERENTIATION, EXPANSION OF THE TAX BASE
Introduction. The challenges of time require the
search for new ways to solve the main task of the eco-
nomy, which is to meet the unlimited and ever-growing
needs of society in the face of physical limitations and
exhaustion of the resource base. The problem is under-
going permanent transformations as a result of the de-
velopment of scientific and technological progress, ac-
companied by the deterioration of the environmental
situation due to air pollution, water, land resources, etc.,
as well as the depletion of non-renewable factors of na-
tural origin.
One of such promising areas is the concept of
"green" economy, based on the concept of "green"
growth, i.e. stimulating sustainable development of the
economic system based on the rational use of natural re-
sources, ensuring their protection, restoration and
preservation for future generations. The state should
play a key role in achieving this goal. The solution of
these tasks requires the development of a new strategy
for the development of the economic system using ef-
fective and manageable levers of state regulation,
budget and tax in particular.
Problems in the field of environment and ecology,
their solution is the key to ensuring sustainable develop-
ment of the economic system. The population of Planet
Earth today is 7 billion people. Over the past 50 years,
the population of Planet Earth has tripled. The vast ma-
jority (over 60%) live in cities, which are the main
source of environmental pollution due to the saturation
of industrial production, which generates harmful sub-
stances that are released into the air and water bodies.
Also, people's lives are accompanied by the accumula-
tion of household waste that needs to be disposed of and
recycled. Thus, over the past 10 years, production vo-
lumes using nitrogen, phosphate and potassium ferti-
lizers have increased 12 times, and primary energy con-
sumption (electricity and heat). Energy production is as-
sociated with the conversion of energy resources of any
origin (oil, coal) into thermal energy using special tech-
nical means that do not always meet environmental
standards for emissions of pollutants into the air and
water.
According to experts, by 2050 the world's popula-
tion will increase by at least a third. Accordingly, we
should expect an increase in demand for water and
energy consumption, heat in particular. Accordingly, we
should expect an increase in the burden on the ecologi-
cal system, its transformation, deterioration of the eco-
logical situation, reduction of biodiversity, and even the
extinction of certain species of animals and plants.
Analysis of recent research. The issues of pay-
ment for the use of natural resources, in particular, envi-
ronmental taxes, identification, identification and clas-
sification of users and intensification of rational use of
natural resources, the impact of environmental taxation
on the environment, its structure and parameters are
disclosed in G. Bell, O. H. Brownleе, R. E. Wagner,
P. Richardson, A. Pigou and other classics of economic
theory. A significant contribution to the study of envi-
ronmental issues was made by prominent scientists
M. I. Bublik, B. M. Danylyshyn, V. S Mishchenko,
S. V. Mochernyi, М. А. Hvesyk and others.
However, the unsatisfactory state of technogenic
and ecological situation in Ukraine, which slows down
the development of Ukraine's economic system, as well
as the current economic situation in Ukraine due to the
political crisis in eastern Ukraine determine the rele-
vance of further research aimed at improving Ukraine's
taxation in general and in the direction of its greening,
including.
Examining the issues of stimulating sustainable de-
velopment based on improving the use of nature, many
researchers agree that among the main methods of ad-
ministrative and market regulation of economic pro-
cesses on an investment-innovation basis (development
of regions in decentralization of public administration in
Ukraine) include environmental taxes, payments for
environmental pollution, payment for the use of envi-
ronmental services, as an effective tool to stimulate
the reduction of harmful emissions and focus on their
environmental purpose [1-11].
Relevance and purpose. Ukraine's economic sys-
tem needs structural changes in industrial production,
including through the intensification of the introduction
and use of low-waste technologies, as well as energy
conservation and rational use of Ukraine's natural re-
source potential. "Green" growth should be one of the
catalysts for intensification of investment activity in
Ukraine and the introduction of innovative production
technologies that will stimulate sustainable and stable
development of Ukraine's economic system and the cre-
ation of new economic opportunities. In this context, the
intensification of the use of all opportunities of the state
to stimulate "green" growth, in particular, on the basis
Finance
V. Ostrovetskyy
65
Економічний вісник Донбасу № 4(62), 2020
of intensifying the use of tax instruments, including
taxation of production and consumption of environmen-
tally harmful goods, as well as expanding the responsi-
bility of producers whose economic activities adversely
affect the environment and public health. This allows us
to formulate the purpose of the article, which is to study
the prospects for the development of environmental
taxation in the direction of creating organizational and
legal conditions for intensifying the development of the
concept of "green" growth in Ukraine.
Summary of the main material Environmental
taxes are implemented and managed in order to create
organizational and economic forms of management of
environmentally hazardous activities of economic enti-
ties. The first attempts to introduce environmental taxa-
tion were observed at the beginning of the last century.
Thus, Arthur Pigou noted that the manufacturer pollutes
the environment as a result of efforts to maximize its
profits. In this case, such an enterprise is not harmed by
such activities. Pollution costs are transferred to other
economic agents and society as a whole, which, at the
physical level, is manifested through deteriorating living
conditions, increased risks of disease and premature
mortality, reduced productivity, etc. [12, p. 26].
In the 90s of the twentieth century. environmental
tax reforms have begun in some highly developed Euro-
pean countries. Among the reasons for the slowdown in
this area are the need to maintain free competition in in-
dustrial production and avoid excessive tax burden on
energy-dependent sectors of the economy. At the begin-
ning of the XXI century. In connection with the actua-
lization of anti-carbon policy, the need for environmen-
tal tax reform was highlighted among the priorities of
current economic policy, as taxation of the results of na-
tural resources remains an incentive to ensure their ra-
tional use and reduce pollutant emissions into the envi-
ronment (water, air etc.).
The slowdown in economic growth since the
global economic crisis of 2008-2009, accompanied by
political instability in the East in Ukraine, complicates
the state's task of reducing poverty, developing health
care, education and other social components, and iden-
tifying sufficient financial resources for public capital
investments. The global debt crisis and the COVID-19
pandemic in 2020 have further complicated the func-
tioning of the global economic system. Jurisdictions
with low per capita incomes and underdeveloped in-
dustrial production are particularly affected.
These negative trends have led to a change in the
development of the global economic system. The virtual
sector of the economy is growing faster. There is an ac-
tive development of the IT sector, the debt instruments
market, as well as the services sector. Accordingly, there
is a retraining and transfer of qualified personnel to
other economic activities due to the reduction of produc-
tion, military-political conflicts, the environmental situ-
ation in particular. Such negative trends require autho-
rized persons to develop and implement effective
measures to stabilize the situation, including in the di-
rection of welfare, development of high-tech industries
based on reducing energy intensity of production and
GDP, as well as reducing harmful emissions per unit of
output.
The main task in developing the organizational and
legal conditions for stimulating "green" growth is the ra-
tional transformation of natural resources into other
forms of capital. The main activities to address this
problem should be to increase labour productivity and
competitiveness of Ukraine's economic system, taking
into account the financing of national security, educa-
tion and infrastructure development, promoting employ-
ment without harming the environment and its preserva-
tion for future generations.
Since the beginning of the third millennium, there
has been GDP growth in almost all countries of the
world, but in different amounts. The structure of world
GDP in terms of regions and types of economic activity
according to the World Bank are presented in Table 1.
Table 1
The structure of world GDP in terms of regions and types of economic activity
according to the World Bank
GDP Agriculture Industry
Manufac-
turing
Services
$ billions % of GDP
2010 2019 2010 2019 2010 2019 2010 2019 2010 2019
Ukraine 136.0 153.8 7 9 26 23 13 11 55.1 54.4
World 66,113.1 87,697.5 4 4 27 28 16 17 63.2 61.2
East Asia & Pacific 16,988.6 26,979.8 6 4 36 34 24 23 57.0 60.5
Europe & Central Asia 20,959.2 22,748.8 2 2 24 23 14 14 64.1 64.7
Latin America & Caribbean 5,348.2 5,719.3 5 5 29 23 14 12 55.8 60.6
Middle East & North Africa 2,766.8 3,701.4 5 4 46 42 14 14 47.2 51.2
North America 16,611.3 23,117.8 1 1 20 18 12 11 75.2 77.4
South Asia 2,060.8 3,598.0 18 16 29 25 16 14 46.6 50.7
Sub-Saharan Africa 1,380.7 1,755.0 17 15 28 27 10 11 50.4 50.9
Source: World Bank. 2020. Available to: http://wdi.worldbank.org/table/4.2.
V. Ostrovetskyy
66
Економічний вісник Донбасу № 4(62), 2020
According to the UN, the "green" economy is
based on reducing carbon emissions, improving the ef-
ficiency of all types of resources, as well as forming a
system of compliance with the interests of society as a
whole [13], which provides environmentally sustainable
economic development based on improving the quality
of life. Many international experts believe that the
"green" economy helps to improve the quality of life,
reduce social inequality, reduce environmental risks, in
particular, prevent the depletion of natural resources,
promote their restoration and preservation for future
generations.
At the national level, the "green" economy and
"sustainable development" are considered as defining
principles in the main strategic and policy documents
that determine the basis for the development of national
economic systems. And compliance with the principles
of "green" economy is determined by an important com-
ponent of international cooperation in all types of eco-
nomic activity [14-18].
However, in the vast majority of cases, the use of
economic instruments, environmental taxes in particular
does not have a proper impact on the intensity and level
of carbon emissions (in relation to GDP). There is a dis-
crepancy between the parameters of environmental
taxation and the amount of damage to the environment,
including in terms of financial support for the costs of
its preservation and restoration. A small part of the funds
accumulated in the budget system from the collection of
environmental taxes is used for environmental purposes.
In theory, it is noted that the economic instruments
of environmental policy (primarily, such as environ-
mental taxes and fees) are designed to stimulate the re-
orientation of producers (consumers) to production
(consumption) for less harmful goods. This will contri-
bute to the expansion of waste recycling based on the
introduction in Ukraine of taxes (fees) on environmen-
tally harmful products, taking into account the invest-
ment criterion (normalization of operating, investment
and other costs). At the same time, there are such groups
of goods as packaging, electrical and electronic equip-
ment, tires, oils, etc., which as a result of wear and loss
of consumer properties are converted into waste [19].
In order to reduce emissions, discharges and waste
generation, or the impact of physical and biological fac-
tors on recipients, some authors justify the introduction
of technogenic insurance and recycling fees [20]. Oth-
ers, linking the improvement of environmental taxation
with the strengthening of investment potential for the re-
production of natural resources, propose to increase the
rates of environmental taxes and penalties for pollutant
discharges, to introduce special coefficients of regula-
tion of existing regulations [21].
Environmental taxes perform two main tasks: re-
plenishment of the state treasury (mobilization of budget
revenues) and ensuring the protection and reproduction
of natural resource potential, based on the targeted use
of funds accumulated in the budget system to finance
state environmental programs.
In the scientific literature on taxation, common fea-
tures and differences between taxes and usage fees are
considered. A comparison of individual characteristics
of the tax and usage fee, which is proposed by the
authors of this publication, is presented in Table 2.
Table 2
Comparison of individual characteristics of the tax and usage fees
Specifications Tax Usage fee
1 2 3
Formation Occurs as a result of economic
activity in a particular jurisdic-
tion
Voluntary and mandatory. Collected as a result of the use of spe-
cific goods (services), arises in the case of a certain type of activ-
ity (payment for public services (state duty, patenting, issuance
of special certificates, etc.), the use of natural resources
The purpose of
implementation
Mobilization of state budget
revenues
Rational distribution between competing entities based on the es-
tablishment of value and special conditions of access to the use
of certain types of public goods, natural resources in particular.
Optimization of the offer of socially useful goods (services)
Using There is no target funding link Targeted use to finance certain government programs.
Distribution of public services through a pricing mechanism that
promotes their rational and efficient use by creating conditions to
restrict access to them for inefficient users on the basis of their
payment, ultimately increasing the economic efficiency of such
services and compensating for externalities (e.g. in case of private
failure) sector for the provision of certain types of public services,
such as environmental protection, law enforcement, copyright
protection, etc.)
Types Direct (taxable income, in-
come, property) and indirect
(markup on sales price: VAT,
excise, duties)
Fees from users or fees for consumed services that benefit the
consumer (lease of property, fees for the use of highways, use of
natural resources, permits and licenses);
Regulatory fees (state duty, court fees, patents for inventions and
copyright registration, attorney's, auditor's licenses, etc., certifi-
cation and standardization of goods (works, services)
V. Ostrovetskyy
67
Економічний вісник Донбасу № 4(62), 2020
Ending of Table 2
1 2 3
The economic
essence
Ensuring the optimal propor-
tion of distribution of income
(profits), value added and other
monetary characteristics of
economic activity between tax-
payers and the state, sufficient
to maintain the economic feasi-
bility of continuing a certain
type of economic activity and
financial support of state func-
tions at all levels of govern-
ment
Compensation for the cost of marginal costs of production and
sale of certain types of goods (services) that are not produced by
the private sector. Guided by the increase in economic efficiency,
the fee for services may exceed or be lower than the marginal cost
of their production and sale
Tax Payer Persons (legal or natural) who
are obliged to pay taxes, fees
and perform other obligations
related to such payment (for
example, filing a tax return)
The user is defined as an economic agent who is responsible for
reducing the cost, damage, depletion of a particular product (ser-
vice)
Source: developed by the author on the basis of works [22-23].
In the developed countries of the world there is a
tendency to expand the use of environmental taxes. The
impact of environmental taxes is due to changes in rela-
tive prices for the sale of goods (services), production
(extraction), circulation and consumption of which
harms the environment. First of all, it is energy (natural
gas, oil, coal), as well as the use of other natural re-
sources (subsoil, land, forest, air, etc.).
The state, on the basis of ownership of natural re-
sources and fiscal sovereignty in order to solve environ-
mental problems uses a variety of tools, environmental
taxes, among the advantages of which are the lack of
need for additional administrative and permitting struc-
tures that require additional funding. That is, the admi-
nistrative costs of reducing environmental risks are re-
duced with the simultaneous accumulation of certain
amounts of financial resources that can be used to fi-
nance environmental measures.
In addition, environmental taxes allow a more ac-
curate assessment of changes in relative prices in the
economy and the extent of damage to the environment.
Derivatives for their calculation are physical quantities
(engine capacity, change in the proportions of the che-
mical composition of individual elements of the envi-
ronment, such as the level of CO2, etc.). The list of basic
environmental taxes and their characteristics are pre-
sented in Table 3.
Table 3
List of basic environmental taxes and their characteristics
Name Characteristic
Pigou’s taxes Taxes with fixed rates set per unit of pollutant emissions or per unit of damage
Indirect environmental taxes Taxes with ad valorem (as a percentage of value) rates set per unit of pollutant emissions or
per unit of damage
Taxes that have an unpredictable
impact on the environment
Excise duties (on cars and fuel), in some cases, special import and export duties) affect the
consumption of "environmentally dirty" products by reducing the consumption of goods
whose production (use) is harmful to the environment
Target taxes Its are installed in order to mobilize additional resources in the state treasury for their further
use in environmental and other measures, environmental in particular
Source: developed by the author on the basis of works: Vollebergh H. (2012). Environmental taxes and green growth:
Exploring possibilities within energy and climate policy, PBL Netherlands Environmental Assessment Agency, The Hague.;
Fullerton D., Leicester A. and Smith S. (2010). “Environmental Taxes”, in J. Mirrlees etal, (eds.), Dimensions of Tax Design:
the Mirrlees Review, Oxford University Press, Available at: www.ifs.org.uk/mirrleesreview/dimensions/ch5.pdf; Hill J.,
Hislop H. and Bégin A.-E. (2008). Good product, bad product? Making the case for product levies. Green Alliance, February
2008.; Hogg D. et al. (2014). Study on Environmental Fiscal Reform Potential in 12 EU Member States, Final Report to DG
Environment of the European Commission, Eunomia Research and Consulting and Aarhus University. Available at: http://ec.eu-
ropa.eu/environment/integration/green_semester/pdf/EFR-Final%20Report.pdf; Kaffine D. and O’Reilly P. (2013). What Have
We Learned About Extended Producer Responsibility in the Past Decade? A Survey of the Recent EPR Economic Literature,
mimeo, 24 May 2013.
The main problem in determining the parameters
of environmental taxes is the assessment and measure-
ment (spatial, temporal, physical, in monetary terms,
etc.) of environmental damage: air emissions, water
bodies, etc., as well as the distribution of the tax burden
between producers of products subject to environmental
taxation and its consumers. After all, it is difficult to as-
sess the consequences of environmental damage even
V. Ostrovetskyy
68
Економічний вісник Донбасу № 4(62), 2020
the year after it is caused. At the same time, in the case
of the introduction of an additional tax burden on the
production, circulation and consumption of certain types
of products, producers will try as much as possible to
transfer it to consumers in the sale price of manufactured
products.
Accumulation of revenues from the collection of
environmental taxes and their rational distribution in the
system of budgetary regulation creates additional oppor-
tunities for the development of environmentally hazar-
dous methods of material production for all types of eco-
nomic activity. However, at the present stage of deve-
lopment in many countries around the world, in
Ukraine, including Environmental taxes do not yet play
a significant role in the system of instruments of state
regulation, both in terms of incentives and financial sup-
port for government environmental programs.
With the adoption of the Tax Code [24] in the field
of state regulation of environmental issues in Ukraine
there have been positive changes. From January 1, 2011
the fee for environmental pollution has been replaced.
The Final Provisions of the Tax Code provide for the
authority of the Cabinet of Ministers of Ukraine to an-
nually revise the maximum amount of environmental
tax rates taking into account the inflation index [25].
Conclusions. The study allows us to draw the fol-
lowing conclusions:
1. Among the defining conditions of administrative
and market regulation of economic processes on the ba-
sis of investment and innovation are environmental is-
sues, the leading role in which is given to environmental
taxation. The main difficulty in determining the main
parameters (list, rates, exclusions) of environmental
taxes is the assessment and measurement (spatial, tem-
poral, physical, in monetary terms, etc.) of environmen-
tal damage in the form of air emissions, reservoirs, etc.,
as well as the distribution of tax burden between pro-
ducer’s subject to environmental taxation and its con-
sumers.
2. Based on the results of the analysis of the theory
of environmental taxation, the author's scheme of com-
paring the main characteristics of the tax and the fee for
use, including natural resources, is proposed. Among
the main differences is that the tax is compulsory, while
the usage fee is voluntary. There are also a number of
discrepancies between the economic nature of the tax
and the usage fee, including the link between certain
payments and the financing of government programs,
identification of payers, and so on.
3. Among the promising areas of further research
in the field of environmental taxation should identify de-
velopments aimed at improving the efficiency of state
regulation of production and circulation of all excisable
goods, motor fuel, motor transport and alcohol in partic-
ular, and analyze the feasibility of deeper differentiation
of taxation parameters, calculation mechanism tax lia-
bilities (ad valorem, fixed or combined rates, exclu-
sions, etc.), features of the customs regime for excisable
products, as well as expanding the list of goods, produc-
tion (consumption) of which is subject to excise and en-
vironmental taxes.
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Островецький В. І. Перспективи розвитку сис-
теми екологічного оподаткування: консолідація,
диференціація, розширення бази оподаткування
У статті на основі аналізу динаміки та структури
макроекономічних пропорцій, а також методів держа-
вного регулювання ринкових відносин наголошується
на необхідності дотримання концепції «зеленого» зро-
стання, в тому числі шляхом розробки та консолідації
екологічного оподаткування. Серед ключових векторів
діяльності у цьому напрямі пропонується поглиблю-
вати диференціацію параметрів екологічного оподат-
кування та розширювати базу оподаткування (розши-
рення переліку товарів, виробництво (споживання)
яких підлягає екологічному оподаткуванню).
Ключові слова: «зелена» економіка, «зелене» зро-
стання оподаткування, екологія, екологічний податок,
акциз.
Ostrovetskyy V. Perspectives for the Development
of the Environmental Taxation System: Consolidation,
Differentiation, Expansion of the Tax Base
The current economic situation in Ukraine, which is
exacerbated by several global issues, such as the political
crisis in eastern Ukraine and the spread of COVID-19, re-
quires continuous improvement and development of new
environmental instruments to be developed based on ba-
lancing state and society as well as preserving the country's
natural resource potential for future generations. The sys-
tem of environmental protection instruments must ensure
the efficient functioning of the economic system and not
create an excessive burden.
Economic instruments: taxes, licenses, quotas, fees,
special permits, are gradually replacing the command-ad-
ministrative methods of environmental management, the
system of which was built based on special subsidies, the
use of which justified itself in centralized management of
the economy in Soviet times. However, in the conditions
of the development of market relations, which are based on
the principles of democracy, entrepreneurship, develop-
ment of various forms of ownership, the system of subsi-
dies proved to be ineffective. To replace it began to de-
velop a system of economic incentives for environmental
protection, the main elements of which are accessible to the
object of use (license, permit), as well as a special fee, tax,
the parameters of which are set depending on the scale of
damage (pollution) in absolute values or as a percentage of
the cost of production.
Among the main tools for regulating the environmen-
tal aspects of industrial production, first of all, are those
that regulate the supply and demand for goods (services),
the production and sale of which harms consumers and the
environment.
Based on the analysis of the dynamics and structure
of the main macroeconomic proportions, as well as me-
thods of state regulation of market relations, the article em-
phasizes the need to adhere to the concept of "green"
growth, including through the development and consolida-
tion of environmental taxation. Among the areas of activity
in this area, it is proposed to deepen the differentiation of
environmental taxation parameters and expand the tax base
(expansion of the list of goods, production (consumption)
of which is subject to environmental taxation).
Keywords: "green" economy, "green" growth of tax-
ation, ecology, ecological tax, excise tax.
Островецкий В. И. Перспективы развития си-
стемы экологического налогообложения: консоли-
дация, дифференциация, расширение базы налого-
обложения
В статье на основе анализа динамики и структуры
макроэкономических пропорций, а также методов го-
сударственного регулирования рыночных отношений
подчеркивается необходимость соблюдения концеп-
ции «зеленого» роста, в том числе путем разработки и
консолидации экологического налогообложения.
Среди ключевых векторов деятельности в этом направ-
лении предлагается углублять дифференциацию пара-
метров экологического налогообложения и расширять
базу (расширение перечня товаров, производство (по-
требление) которых подлежит экологическому налого-
обложению).
Ключевые слова: «зеленая» экономика, «зеленый»
рост налогообложения, экология, экологический
налог, акциз.
Received by the editors: 12.10.2020
and final form 29.12.2020
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