ENVIRONMENTAL TAXATION IN THE CONCEPT OF SOCIAL RESPONSIBILITY OF CITIZENS

Abstract

The article is devoted to the study of the impact of humanity on the natural environment and the justification of the sources of the formation of financial resources for the environmental purposes in the context of social responsibility of citizens. It was established that the existing «consumer» system of human interaction with the natural environment is destructive for the noosphere. It was substantiated that the development of humanity and the consequences of its life activities are a key factor in the growth of negative anthropogenic impact on the environment. It was found that the ecological footprint of a person depends on the level of social well-being and population size. The relationship between the ecological and economic development of the country and its impact on the environment was reflected. The dynamics of expenses of the consolidated budget of Ukraine for the protection of the natural environment were presented. The main reasons and consequences of the change in the «plane» of common interests of man, nature and the economy in the process of human evolution have been established. The volume of emissions of polluting substances into the atmospheric air by households in Ukraine was studied. It was established that the system of environmental payments in Ukraine, in connection with the growing anthropogenic impact on the environment and, accordingly, its inhabitants, needs some optimization. The nature of the environmental tax has been clarified, the history of its emergence and the transformation of the content of this category have been investigated. It was established that the system of environmental taxation in Ukraine is ineffective and needs to be optimized, especially in the context of growing social responsibility of citizens in the conditions of increasing anthropogenic impact on the environment. The proposed changes in taxation of producers of environmentally hazardous products and traditional energy resources, as well as their consumers, were outlined. The structure of environmental tax in the context of social responsibility of citizens was proposed. The allocation of funds for environmental purposes was substantiated with an emphasis on the local budgets. An improved model of human «interaction» with the surrounding natural environment was proposed.