Abstract
Abstract. There is substantiated the need to modernize the transport area of Ukraine in the view of state obligations adopted during the signing of international environmental agreements. It is argued that the adoption of the United Nations Framework Convention on Climate Change and its further implementation by the Kyoto Protocol and the Paris Agreement require the signatory States to take measures to minimize the anthropogenic impact of CO2 emissions in the earth’s atmosphere. A comparative analysis of the qualitative and quantitative composition of the fleet of transport industries of European countries and Ukraine proves that the minimization of environmental pollution by Ukraine should be done by renewal the fleet. Based on the statistics of the quality fleet of transport industries of European countries that practice CO2 emissions and those that who does not tax harmful CO2 emissions, it is demonstrated the dependence of the age — related conditions of the fleet, where the taxation demonstrates its incentive properties to modernize transport industries and renew fleets to modern vehicles. The characterization of global trends in minimizing of harmful emissions into the atmosphere of greenhouse gases gave a reason to argue that the implementation of an environmental tax has a dual nature. On the one hand, the tax encourages owners of enterprises, institutions, organizations of transport industry to invest in environmentally friendly transport to minimize the tax burden, and on the other hand, the taxation influences on the environmental situation in the regions and on the planet as a whole. It is substantiated that regulations aimed at minimizing harmful emissions into the atmosphere allow at the state level to implement policies on the formation, distribution and use of tax revenues for fighting climate change. It is concluded that tax revenues from the taxation of CO2 emissions into the atmosphere can be used to support the transport industry through public-private partnerships. It also emphasizes that Ukraine should intensify international cooperation and agree with developed countries to support the modernization of the Ukrainian transport industry using financial mechanisms and technology transfer agreements to increase resistance to climate change and reduce greenhouse gas emissions enshrined in the Paris Agreement. Keywords: climate change, harmful CO2 emissions, transport area, vehicles, international environmental agreements, regulations, environmental tax. JEL Classification F21, E62, K32, K34, R42, R48 Formulas: 0; fig.: 0; tabl.: 6; bibl.: 16.
Highlights
Climate change leading to negative consequences on the planet, has long time been already discussed by the world community at the highest level
The abstraction method and generalization one are used to justify the taxation of harmful anthropogenic emissions into the atmosphere in order to fight against climate change, which will affect the environmental situation in Ukraine and the world as a whole, and the efficiency of the transport industry and its competitiveness
Environmental taxes increase the cost of transport services and increase the cost of production, on the other hand, the income from taxation is a cash flow that budget managers have the opportunity to direct to renewal of vehicles, and help to minimize anthropogenic CO2 emissions that corresponds to the international agreements in the field of ecology and fighting against climate change
Summary
Climate change leading to negative consequences on the planet, has long time been already discussed by the world community at the highest level. After analyzing the actual data of countries that have implemented carbon taxation, researchers have concluded that «the environmental and carbon tax regulations are widely used and adopted as the most effective means of reducing emissions among other climate protection policies, which has been applied in developed nations» [11, p. Environmental taxes increase the cost of transport services and increase the cost of production, on the other hand, the income from taxation is a cash flow that budget managers have the opportunity to direct to renewal of vehicles, and help to minimize anthropogenic CO2 emissions that corresponds to the international agreements in the field of ecology and fighting against climate change. Information about the number of vehicles (by types) which are assigned to licensees as a means of economic activity
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