Fiscal efficiency of ecological taxes administration in Ukraine

Abstract

The problem of ecological protection occupies a rather important place in the planning of budget expenditures of Ukraine. Every year, the state must allocate funds from both local and state budgets to ensure ecological protection. Solving environmental problems is possible only by consolidating the efforts of the state, local self-government bodies, business owners, and individual citizens, and they require significant funding. The form itself should play an essential role in financing ecological protection measures. Ecological taxation is one of the measures that can encourage the transition of the population to a more ecological choice and increase the number of budgetary resources to support various environmental protection projects. It performs a complex function of regulating socio-economic processes while having a significant impact on solving ecological problems. As part of the study, the share of revenues from the payment of ecological taxes in the total tax revenues of the consolidated budget in Ukraine and their dynamics during 2015-2021 was analyzed. Based on the results, it was concluded that the payments are pretty insignificant and almost do not cover all the costs allocated by the state for restoration, protection, and protection of the environment. The structure of ecological taxes paid in Ukraine is almost unchanged. To ensure the increase in the revenue part of the state and local budgets, the planned, actual, and forecast trends of receipts of ecological taxes to these budgets were studied. The obtained data indicate that over the next three years, tax revenues from the payment of ecological taxes will grow and in 2025 will reach the amount of UAH 7.28 billion, which in percentage form indicates an increase in the number of revenues by 74% compared to 2021. Also, the main areas of allocation of funds for environmental preservation and protection were determined.