ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ ЕКОЛОГІЧНОГО ОПОДАТКУВАННЯ В УКРАЇНІ

Abstract

The article substantiates the importance of environmental tax as an effective tool in the field of environmental protection. The purpose of the article is to identify the key role and importance of environmental taxation in solving the problems of excessive load on the environment, to highlight the main problems and issues that slow down the positive effect of the implementation of its mechanisms, to analyze theregulatory documents in this feild. It is determined that depending on how rapidly the country is developing, the implementation of one of the functions (environmental protection, incentive and fiscal) will prevail during the implementation of reforms in the field of environmental taxation. The great role and importance of environmental taxation at all levels of socio-economic development of the country is defined: budget filling, financing of environmental protection measures, motivation for innovative activities, for the introduction of resource-saving technologies and the environmental management system, increasing the competitiveness of regions, reducing the level of anthropogenic load on the environment. The main provisions of the normative and legal documents for the regulation of environmental taxation in Ukraine are systematized, the demotivational direction of action of its individual components is determined, which leads to decrease in the incentives of business entities to reduce the man-made loadon the environment. Attention is focused on the imperfections of the information provision of research, and the creation of unified information databases is proposed. The need to direct the results of scientific research into the feild of their practical implementation has been proven. It is proposed to abandon the symptomatic implementation of environmental taxation tools in favor of deep reform of the environmental taxation system.