LEGAL REGULATION OF ECOLOGICAL TAXATION IN UKRAINE

Abstract

Urgency of the research is the need to improve the actual national legislature as to the problems of ecology taxation. Target setting. Ecology taxation in Ukraine is one of the components of the management financial and legal mechanism in the field of natural resources consumption. Actual scientific researches and issues analysis. Both specialists in jurisprudence and economy devote their works to solving the problems of improving legal regulation of natural resources consumption, environment protection and ensuring ecology safety. Uninvestigated parts of general matters defining. The ecology taxation in extending the number of ecology payments, introducing favourable ecology taxation for some categories of natural resources consumers, whose activity is directed at solving ecology problems. The research objective. The task is to show the draw-backs of legal regulation of ecology taxation in Ukraine and to prove the conception aspects as to its improvement. The statement of basic materials. Ecology tax is the state compulsory payment made of real pollution amounts in the air, water, waste materials arrangement, real amount of radioactive waste materials that are temporarily kept by their producers, real amount of new radioactive waste materials and real amount of radioactive waste materials accumulated till April, 1, 2009. Nowadays there is a need to improve the mechanism of costs distribution that are formed at the expense of ecology taxation depending on their assignment. Conclusions. Ecology taxation is an important financial and legal institute that provides the efficient management in the field of ecology and environment protection. Ukraine, aspiring to become an equal member of the European Union is to make effective steps in ecologically-oriented development.