ПРАВОВІ АСПЕКТИ ВИКОРИСТАННЯ ЕКОЛОГІЧНОГО ПОДАТКУ ДЛЯ ВПЛИВУ НА ЕКОЛОГІЗАЦІЮ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ

Abstract

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.