МЕТОДОЛОГІЯ ВИЗНАЧЕННЯ РОЗМІРУ ЕКОЛОГІЧНОГО ПОДАТКУ ЗА ВИКИДИ В АТМОСФЕРНЕ ПОВІТРЯ ДВООКИСУ ВУГЛЕЦЮ

Abstract

This article is devoted to current problems of environmental protection. Environmental taxes (payments) are the most effective tools that can be used to regulate relations between the state and polluters, as well as to stimulate polluting enterprises to ecologization their production. Objective. The purpose of the paper is to develop a methodological approach to determining the amount of the environmental tax for emissions of carbon dioxide into the atmosphere. Research methods. The purpose of the research is achieved with the help of general scientific methods (analysis of statistical data, synthesis, generalization) and special methods (collection of information, its processing, conducting analytical work, methods of calculations and justifications). The volumes of carbon dioxide emissions into the atmospheric air were analyzed. Among the methods of conducting analytical work, the comparison method was used - to compare the amount of the environmental tax determined by us for emissions of carbon dioxide into the atmosphere with similar environmental tax rates applied in the European Union. Obtained results. A methodological approach has been developed to determine the amount of the environmental tax for carbon dioxide emissions into the atmosphere. The amount of the environmental tax for carbon dioxide emissions into the atmospheric air is determined by the cost of forest ecosystem services for the absorption of carbon dioxide, the annual costs of enterprises for the ecologization of production, the volume of carbon dioxide emissions into the atmospheric air from stationary and mobile sources in Ukraine, the annual volume of carbon dioxide absorption by forest ecosystems from atmospheric air. Our research is complete and includes both an economic and an ecological component, which characterize the state of atmospheric air pollution with carbon dioxide. Using this methodology, we made calculations and obtained economically justified amounts of environmental tax. In terms of its economic significance, such an ecosystem payment is not a new tax and does not contradict the current legislation of Ukraine. Data for calculations are taken from the real economy in the environmental sphere. The amount of such an environmental tax, obtained on the basis of our methodology, correlates with the amounts of taxes for emissions of carbon dioxide into the atmospheric air, which are currently used in European countries. We received the economically justified amount of the appropriate environmental tax. It is thanks to real statistical data that our obtained indicators