Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base

Abstract

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).