ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ
The article is devoted to the research of the environmental tax as an indirect method of state influence on the activities of economic entities in order to achieve the environmental goals of sustainable development. It is proven that although the Economic Code of Ukraine does not directly provide fo...
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V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine
2023
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| author |
Oliukha, V.Н. Shepeliuk, V.А. |
| spellingShingle |
Oliukha, V.Н. Shepeliuk, V.А. ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ |
| author_facet |
Oliukha, V.Н. Shepeliuk, V.А. |
| author_sort |
Oliukha, V.Н. |
| title |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ |
| title_short |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ |
| title_full |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ |
| title_fullStr |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ |
| title_full_unstemmed |
ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ |
| title_sort |
правові аспекти використання екологічного податку для впливу на екологізацію господарської діяльності |
| title_alt |
LEGAL ASPECTS OF USING THE ENVIRONMENTAL TAX TO INFLUENCE THE GREENING OF ECONOMIC ACTIVITIES |
| description |
The article is devoted to the research of the environmental tax as an indirect method of state influence on the activities of economic entities in order to achieve the environmental goals of sustainable development. It is proven that although the Economic Code of Ukraine does not directly provide for environmental policy as a component of state economic policy, the latter must be determined and conducted taking into account the environmental component. It is noted that the legal economic order includes the need for compliance with environmental norms by subjects of economic activity. One of the appropriate indirect methods of state influence for the implementation of sustainable development tasks is an environmental tax. It has two main functions – fiscal and nature protection. It is expedient to ensure a balance between these two functions, which can be achieved only within the framework of the proper economic policy of the state. In modern conditions in Ukraine, the fiscal function of the environmental tax prevails, because the money received from the collection of this tax is directed to other purposes. It is necessary to make changes to the Budget Code of Ukraine, which will establish the purpose of the funds received from the collection of this type of tax exclusively for ecological (nature protection) purposes. In the European Union, environmental or green taxes, which include taxes on energy, transport, pollution and resources, are one of the appropriate methods of influencing the behavior of economic entities to stimulate their fastest transition to a sustainable economy. Proper implementation of the nature protection function by the state within the framework of tax policy can have not only a stimulating nature, but also a restrictive and preventive one. This makes it possible to prevent or significantly reduce the negative impact of economic activity on the natural environment, and not to overcome the consequences of such negative impact. In the European Union, the carbon border adjustment mechanism СВАМ (Carbon Border Adjustment Mechanism) is being introduced, which makes it necessary for Ukraine to stimulate domestic economic entities to significantly reduce the level of CO2 emissions, because otherwise they may lose access to the markets of the European Union from 2025. The tax policy of Ukraine to increase environmental tax rates for environmental pollution is expedient. It is recognized as necessary to raise the level of environmental taxes to the level of rates of similar taxes in the member states of the European Union. One of the expedient economic methods of reducing the transaction costs of an economic entity for the introduction of “green” technologies and equipment is the use of accelerated depreciation of fixed assets for environmental protection purposes, which allows faster (compared to traditional depreciation methods) write-off of the cost of equipment used for environmental goals.
REFERENCES1. Rich E. What is decarbonisation, and why do we urgently need it? Virta.11.08.2022. URL: https://www.virta.global/blog/decarbonisation2. Zadykhailo D.V. Ekonomichna polityka derzhavy v systemi pravovoho i zakonodavchoho zabezpechennia. Visnyk Natsionalnoi akademii pravovykh nauk Ukrainy. 2013. No. 3(74). P. 214-221 [in Ukrainian].3. Patsuriia N.B. Ekonomichna polityka derzhavy: pravovyi analiz suchasnoho stanu. Koordynata. 09.11.2020. URL: https://coordynata.com.ua/ekonomicna-politika-derzavi-pravovij-analiz-sucasnogo-stanu [in Ukrainian].4. Petrunenko Ya.V. Metodolohiia derzhavnoho rehuliuvannia hospodarskoi diialnosti. Inovácia právne veda v procese európskej integrácie: Medzinárodná vedecko-praktická konferencia 10–11 marca 2017. Sládkovicˇovo, Slovenská republika: Vysoká škola Danubius, Fakulta práva Janka Jesenského, 2017. P. 201-204 [in Ukrainian].5. Dobrovolska V.V. Deiaki pytannia shchodo nepriamykh (ekonomichnykh) metodiv derzhavnoho rehuliuvannia pidpryiemnytskoi diialnosti. Pidpryiemnytstvo, hospodarstvo i pravo. 2008. No. 5. P. 49-52 [in Ukrainian].6. Green Taxation – in support of a more sustainable future. An official website of the European Commission. Taxation and Customs Union. URL: https://taxation-customs.ec.europa.eu/green-taxation-0_en7. Taxation and Customs Union. Carbon Border Adjustment Mechanism (CBAM). An official website of the European Commission. Taxation and Customs Union. URL: https://taxation-customs.ec.europa.eu/commission-priorities-2019-24-and-taxation/european-green-deal-dg-taxud_en8. Durman M.O. Priami ta nepriami rehuliatorni vplyvy v mezhakh derzhavnoi rehuliatornoi polityky. Pravo ta derzhavne upravlinnia. 2021. No. 1. P. 209-216 [in Ukrainian].9. Koriahin M.V., Honcharuk I.V., Hrynkevych S.S. Sotsialno-ekonomichna pryroda ta funktsii podatkiv. Naukovyi visnyk NLTU Ukrainy. 2009. Iss. 19.9. P. 132-138 [in Ukrainian].10. Operenko S.H. Rehuliuiuchi vlastyvosti podatkiv ta podatkova polityka yak instrument stymuliuvannia ekonomichnoho rozvytku: svitovyi dosvid. Prychornomorski ekonomichni studii. 2017. Iss. 17. P. 292-297 [in Ukrainian].11. Zharko R.P. Teoretyko-metodychni zasady udoskonalennia podatkovoho rehuliuvannia pidpryiemnytskoi diialnosti (na prykladi pidpryiemstv m. Nizhyna ta Nizhynskoho raionu Chernihivskoi oblasti): avtoref. dys. ... kand. ekon. nauk: 08.06.01. Nats. un-t kharch. tekhnolohii. Kyiv, 2006. 20 p. [in Ukrainian].12. Nikola S.O., Husiev A.O. Ekolohichne opodatkuvannia yak instrument derzhavnoho vplyvu na ekonomiku pryrodokorystuvannia. Derzhava ta rehiony. Seriia: Ekonomika ta pidpryiemnytstvo. 2020. No. 4(115). P. 108-111 [in Ukrainian].13. Zvit pro vykonannia planu roboty Derzhavnoi podatkovoi sluzhby Ukrainy na 2021 rik. Derzhavna podatkova sluzhba Ukrainy. URL: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/396505.html [in Ukrainian].14. Shulha T.M. Pravove rehuliuvannia ekolohichnoho podatku v Ukraini. Pravo i suspilstvo. 2013. No. 6-2. P. 291-294 [in Ukrainian]. |
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V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine |
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2023 |
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oai:ojs.economiclaw.kiev.ua:article-11222023-10-11T14:51:54Z LEGAL ASPECTS OF USING THE ENVIRONMENTAL TAX TO INFLUENCE THE GREENING OF ECONOMIC ACTIVITIES ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ Oliukha, V.Н. Shepeliuk, V.А. The article is devoted to the research of the environmental tax as an indirect method of state influence on the activities of economic entities in order to achieve the environmental goals of sustainable development. It is proven that although the Economic Code of Ukraine does not directly provide for environmental policy as a component of state economic policy, the latter must be determined and conducted taking into account the environmental component. It is noted that the legal economic order includes the need for compliance with environmental norms by subjects of economic activity. One of the appropriate indirect methods of state influence for the implementation of sustainable development tasks is an environmental tax. It has two main functions – fiscal and nature protection. It is expedient to ensure a balance between these two functions, which can be achieved only within the framework of the proper economic policy of the state. In modern conditions in Ukraine, the fiscal function of the environmental tax prevails, because the money received from the collection of this tax is directed to other purposes. It is necessary to make changes to the Budget Code of Ukraine, which will establish the purpose of the funds received from the collection of this type of tax exclusively for ecological (nature protection) purposes. In the European Union, environmental or green taxes, which include taxes on energy, transport, pollution and resources, are one of the appropriate methods of influencing the behavior of economic entities to stimulate their fastest transition to a sustainable economy. Proper implementation of the nature protection function by the state within the framework of tax policy can have not only a stimulating nature, but also a restrictive and preventive one. This makes it possible to prevent or significantly reduce the negative impact of economic activity on the natural environment, and not to overcome the consequences of such negative impact. In the European Union, the carbon border adjustment mechanism СВАМ (Carbon Border Adjustment Mechanism) is being introduced, which makes it necessary for Ukraine to stimulate domestic economic entities to significantly reduce the level of CO2 emissions, because otherwise they may lose access to the markets of the European Union from 2025. The tax policy of Ukraine to increase environmental tax rates for environmental pollution is expedient. It is recognized as necessary to raise the level of environmental taxes to the level of rates of similar taxes in the member states of the European Union. One of the expedient economic methods of reducing the transaction costs of an economic entity for the introduction of “green” technologies and equipment is the use of accelerated depreciation of fixed assets for environmental protection purposes, which allows faster (compared to traditional depreciation methods) write-off of the cost of equipment used for environmental goals. REFERENCES1. Rich E. What is decarbonisation, and why do we urgently need it? Virta.11.08.2022. URL: https://www.virta.global/blog/decarbonisation2. Zadykhailo D.V. Ekonomichna polityka derzhavy v systemi pravovoho i zakonodavchoho zabezpechennia. Visnyk Natsionalnoi akademii pravovykh nauk Ukrainy. 2013. No. 3(74). P. 214-221 [in Ukrainian].3. Patsuriia N.B. Ekonomichna polityka derzhavy: pravovyi analiz suchasnoho stanu. Koordynata. 09.11.2020. URL: https://coordynata.com.ua/ekonomicna-politika-derzavi-pravovij-analiz-sucasnogo-stanu [in Ukrainian].4. Petrunenko Ya.V. Metodolohiia derzhavnoho rehuliuvannia hospodarskoi diialnosti. Inovácia právne veda v procese európskej integrácie: Medzinárodná vedecko-praktická konferencia 10–11 marca 2017. Sládkovicˇovo, Slovenská republika: Vysoká škola Danubius, Fakulta práva Janka Jesenského, 2017. P. 201-204 [in Ukrainian].5. Dobrovolska V.V. Deiaki pytannia shchodo nepriamykh (ekonomichnykh) metodiv derzhavnoho rehuliuvannia pidpryiemnytskoi diialnosti. Pidpryiemnytstvo, hospodarstvo i pravo. 2008. No. 5. P. 49-52 [in Ukrainian].6. Green Taxation – in support of a more sustainable future. An official website of the European Commission. Taxation and Customs Union. URL: https://taxation-customs.ec.europa.eu/green-taxation-0_en7. Taxation and Customs Union. Carbon Border Adjustment Mechanism (CBAM). An official website of the European Commission. Taxation and Customs Union. URL: https://taxation-customs.ec.europa.eu/commission-priorities-2019-24-and-taxation/european-green-deal-dg-taxud_en8. Durman M.O. Priami ta nepriami rehuliatorni vplyvy v mezhakh derzhavnoi rehuliatornoi polityky. Pravo ta derzhavne upravlinnia. 2021. No. 1. P. 209-216 [in Ukrainian].9. Koriahin M.V., Honcharuk I.V., Hrynkevych S.S. Sotsialno-ekonomichna pryroda ta funktsii podatkiv. Naukovyi visnyk NLTU Ukrainy. 2009. Iss. 19.9. P. 132-138 [in Ukrainian].10. Operenko S.H. Rehuliuiuchi vlastyvosti podatkiv ta podatkova polityka yak instrument stymuliuvannia ekonomichnoho rozvytku: svitovyi dosvid. Prychornomorski ekonomichni studii. 2017. Iss. 17. P. 292-297 [in Ukrainian].11. Zharko R.P. Teoretyko-metodychni zasady udoskonalennia podatkovoho rehuliuvannia pidpryiemnytskoi diialnosti (na prykladi pidpryiemstv m. Nizhyna ta Nizhynskoho raionu Chernihivskoi oblasti): avtoref. dys. ... kand. ekon. nauk: 08.06.01. Nats. un-t kharch. tekhnolohii. Kyiv, 2006. 20 p. [in Ukrainian].12. Nikola S.O., Husiev A.O. Ekolohichne opodatkuvannia yak instrument derzhavnoho vplyvu na ekonomiku pryrodokorystuvannia. Derzhava ta rehiony. Seriia: Ekonomika ta pidpryiemnytstvo. 2020. No. 4(115). P. 108-111 [in Ukrainian].13. Zvit pro vykonannia planu roboty Derzhavnoi podatkovoi sluzhby Ukrainy na 2021 rik. Derzhavna podatkova sluzhba Ukrainy. URL: https://tax.gov.ua/diyalnist-/plani-ta-zviti-roboti-/396505.html [in Ukrainian].14. Shulha T.M. Pravove rehuliuvannia ekolohichnoho podatku v Ukraini. Pravo i suspilstvo. 2013. No. 6-2. P. 291-294 [in Ukrainian]. На підставі аналізу нормативно-правових актів зроблено висновок, що правовий господарський порядок включає необхідність дотримання екологічних норм суб’єктами господарської діяльності, а екологічна політика має бути частиною економічної політики держави. Одним із доцільних непрямих методів державного впливу, що забезпечує реалізацію завдань сталого розвитку, є екологічний податок. Він має дві основні функції — фіскальну та природоохоронну, водночас у сучасних умовах переважає перша, що має бути змінено також і з огляду на те, що в Європейському Союзі превалює саме природоохоронна функція. Наголошується на тому, що державна податкова політика щодо підвищення ставок податку за забруднення має продовжуватись з тим, щоб у перспективі здійснити підвищення їх до рівня, який застосовується країнами — членами Європейського Союзу. Пропонується закріпити у Бюджетному кодексі України цільове використання грошових коштів, отриманих унаслідок стягнення екологічного податку, винятково на екологічні цілі. V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine 2023-09-26 Article Article application/pdf https://economiclaw.kiev.ua/index.php/economiclaw/article/view/1122 10.15407/econlaw.2023.03.041 Economics and Law; No 3 (70) (2023): Economics and Law; 41 - 52 Экономика и право; No 3 (70) (2023): Economics and Law; 41 - 52 Економіка та право; No 3 (70) (2023): Economics and Law; 41 - 52 2523-4838 1681-6277 10.15407/econlaw.2023.03 uk https://economiclaw.kiev.ua/index.php/economiclaw/article/view/1122/1083 |