Abstract
The current economic situation in Ukraine, which is exacerbated by several global issues, such as the political crisis in eastern Ukraine and the spread of COVID-19, requires continuous improvement and development of new environmental instruments to be developed based on balancing state and society as well as preserving the country's natural resource potential for future generations. The system of environmental protection instruments must ensure the efficient functioning of the economic system and not create an excessive burden. Economic instruments: taxes, licenses, quotas, fees, special permits, are gradually replacing the command-administrative methods of environmental management, the system of which was built based on special subsidies, the use of which justified itself in centralized management of the economy in Soviet times. However, in the conditions of the development of market relations, which are based on the principles of democracy, entrepreneurship, development of various forms of ownership, the system of subsidies proved to be ineffective. To replace it began to develop a system of economic incentives for environmental protection, the main elements of which are accessible to the object of use (license, permit), as well as a special fee, tax, the parameters of which are set depending on the scale of damage (pollution) in absolute values or as a percentage of the cost of production. Among the main tools for regulating the environmental aspects of industrial production, first of all, are those that regulate the supply and demand for goods (services), the production and sale of which harms consumers and the environment. Based on the analysis of the dynamics and structure of the main macroeconomic proportions, as well as methods of state regulation of market relations, the article emphasizes the need to adhere to the concept of "green" growth, including through the development and consolidation of environmental taxation. Among the areas of activity in this area, it is proposed to deepen the differentiation of environmental taxation parameters and expand the tax base (expansion of the list of goods, production (consumption) of which is subject to environmental taxation).
Highlights
The challenges of time require the search for new ways to solve the main task of the economy, which is to meet the unlimited and ever-growing needs of society in the face of physical limitations and exhaustion of the resource base
64 Економічний вісник Донбасу No 4(62), 2020 of intensifying the use of tax instruments, including taxation of production and consumption of environmentally harmful goods, as well as expanding the responsibility of producers whose economic activities adversely affect the environment and public health. This allows us to formulate the purpose of the article, which is to study the prospects for the development of environmental taxation in the direction of creating organizational and legal conditions for intensifying the development of the concept of "green" growth in Ukraine
In connection with the actualization of anti-carbon policy, the need for environmental tax reform was highlighted among the priorities of current economic policy, as taxation of the results of natural resources remains an incentive to ensure their rational use and reduce pollutant emissions into the environment
Summary
The challenges of time require the search for new ways to solve the main task of the economy, which is to meet the unlimited and ever-growing needs of society in the face of physical limitations and exhaustion of the resource base. 64 Економічний вісник Донбасу No 4(62), 2020 of intensifying the use of tax instruments, including taxation of production and consumption of environmentally harmful goods, as well as expanding the responsibility of producers whose economic activities adversely affect the environment and public health This allows us to formulate the purpose of the article, which is to study the prospects for the development of environmental taxation in the direction of creating organizational and legal conditions for intensifying the development of the concept of "green" growth in Ukraine. In connection with the actualization of anti-carbon policy, the need for environmental tax reform was highlighted among the priorities of current economic policy, as taxation of the results of natural resources remains an incentive to ensure their rational use and reduce pollutant emissions into the environment (water, air etc.). Regulatory fees (state duty, court fees, patents for inventions and copyright registration, attorney's, auditor's licenses, etc., certification and standardization of goods (works, services)
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
