Challenges of environmental taxation in Ukraine in the context of European integration

Анотація

The article analyzes the effectiveness of environmental taxation in Ukraine in the context of European integration by comparing the structure and dynamics of environmental payments in Ukraine and the EU, as well as identifying problems of environmental taxation in Ukraine and opportunities for its improvement. The importance of environmental taxation and the problem of its low effectiveness in regulating the level of environmental safety in Ukraine require studies of the best practices of developed countries, primarily the EU member states. The European integration of Ukraine requires changes in the tax system to bring us closer to the EU. The author identifies the problems of the existing system and suggests ways to improve it, in particular, the structure of environmental payments, their dynamics and mechanisms for stimulating environmentally responsible behavior. The article outlines the current development of eco-taxation and the inherent problems of the Ukrainian ecology tax system. The negative anthropogenic impact on ecology is closely related to the economic conditions. The main socio-economic problems of Ukraine in environmental taxation include low tax and environmental responsibility of society and tendency to tax evasion; high shadowing of economy; public distrust in state structures regarding the targeted use of environmental payments; lack of established waste processing system; low level of innovative development and outdated equipment; insufficient state programs for modernization of enterprises and preferential credits for renewal of equipment, introduction of resource-saving technologies and transition to renewable energy sources. EU environmental taxes partially coincide with those in Ukraine: pollution taxes and partly energy taxes in the EU and such components of the environmental tax in Ukraine as the tax on air pollution, water pollution, waste disposal, tax on energy produced by organizations operating the nuclear power plants. At the same time, EU environmental taxes include those separate from environmental taxes in Ukraine: transport taxes and resource taxes in the EU and rent for the use of forest resources, water, subsoil etc. in Ukraine. To improve the effectiveness of environmental taxation in Ukraine it is necessary to harmonize national legislation with European standards and ensure a clear division of responsibilities between central and local authorities, as well as to improve control mechanisms for the use of environmental payments.

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