ЄВРОПЕЙСЬКИЙ ДОСВІД СПРАВЛЯННЯ ЕКОЛОГІЧНИХ ПОДАТКІВ ТА ПЕРСПЕКТИВИ ЙОГО ІМПЛЕМЕНТАЦІЇ В УКРАЇНІ

Abstract

The article examines the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The essence of the concept of ecological tax is revealed. It was found that environmental taxes should be understood as a kind of compensation for damage caused to the environment. Therefore, the volume of the environmental tax should cover the amount of funding for the implementation of nature protection measures and correspond to the volume of damage caused to the environment. In general, the problem in the field of ecology in Ukraine is quite similar to this kind of problems at the global level, which is why there is a need to consider the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The features of environmental taxation in European countries are considered. European countries direct the paid environmental taxes mainly to the improvement of investment and innovation development in the field of environmental protection. At the same time, environmental taxes are an important tool for solving the problem of redistributing monetary resources in the direction of improving the financing of programs aimed at rational use of nature and preserving the quality of the environment. Unfortunately, in domestic conditions, environmental taxes today only fiscally direct the system of collection of environmental payments. The types of environmental taxes in Europe are given. Problematic aspects in the field of environmental taxation in Ukraine have been studied. It has been established that today the basis of such a legislative framework has already been formed in Ukraine, however, with the deepening of globalization processes, it needs some improvement, in particular, first of all, it is worth paying attention to the use of a comprehensive approach to the greening of the national economy, which requires the implementation of a set of measures to reduce the burden on the environment environment.