Implementation Of Tax Research Articles

TAX INCENTIVES TO MANAGE LAND AS A NATURAL ASSET

Topicality. Successful economic development of agriculture is one of the components of Ukraine's sustainable development. But this development very often leads to changes in natural and climatic conditions and to increased risks for doing business. Agricultural land is a natural asset and it should be taken into account that the change oflandscapes from natural vegetation to any other use can lead to loss, degradation, and fragmentation of the environment, all of which can have devastating consequences for biodiversity as a source of ecosystem services. Therefore, it is important to find ways to rationally manage the land.Aim and tasks. The purpose of our study was to substantiate the relevance of taxes for the management and rational use of land as a natural asset. As a tool, we consider a tax on crop rotation, which leads to a decrease in soil fertility and the release of carbon from dying plant residues. Crop rotation planning will help reprioritize crop selection, increase fertility and reduce carbon emissions.Research results. The main component of the sustainable development of the agricultural sector is soil fertility. At the same time, land use and agriculture are the main natural agents for reducing air pollution. Today, agriculture accounts for about 20% of greenhouse gas emissions, and humus losses range from 19% to 22% in different natural areas. Considering agricultural land as a natural asset, it should be taken into account that their irrational use leads to a change in natural and climatic conditions and an increase in risks for doing business. We have proposed to introduce carbon crop rotations as a tool for soil quality management. In our opinion, this should contribute to a change in priorities in the choice of agricultural crops, and as a result, an increase in fertility and an increase in carbon sequestration. To stimulate agricultural enterprises, we consider it expedient to introduce a tax on crop rotation. To substantiate this idea, we have created a model for the dependence of CO2 absorption/emission on the yield of various crops and a decision-making model for planning the costs of an agricultural enterprise.Conclusion. We have conducted a study of the relationship between the yield of various crops and the absorption/release of carbon dioxide. We put forward a hypothesis: there is a certain relationship between the yield of different crops and the balance of absorption/release of CO2. We have studied this connection. The model of dependence of CO2 uptake/emission on the yield of different crops shows that the ability to release carbon by plant residues of different agricultural crops has both a direct and inverse relationship with the yield of various crops. We have developed a decision-making model for planning the costs of an enterprise, subject to planning for environmental risks or paying a tax on carbon crop rotations. Thus, the problems of land use as a natural asset in agriculture can be solved by: the introduction of carbon crop rotations, which should help change priorities in the choice of agricultural crops, and the introduction of a balanced and evidence-based approach to the development and implementation of environmental taxes.

The Future Of India’s Growth Prospects

In the past decade, India has shown tremendous economic growth patterns amid hue and cry over the economic disparities and imbalances. The Gross Domestic Product (GDP) growth rate has been impressive but other indicators of economic development such as infrastructure, income inequality, Index of Industrial Production (IIP) have been alarming and unsatisfactory. Recent structural changes in the Indian economy such as changes in FDI policy, Demonetisation, and implementation of Goods and Service Tax (GST) have witnessed contradictory patterns. This article focuses on the issues of India’s economic growth and the prevalent anomalies. It also captures the expectation of Modi’s government regarding the future of the Indian economy.

Twin Deficit Challenge: An Evidence from Pakistan Economy

To investigate “Twin Deficit Challenge: An Evidence from Pakistan Economy” this study employed SAM 2010-11 for Pakistan (Dorosh, Niazi, and Nazli, 2015). This study used a static CGE model. The theoretical structure of the core model closely follows the Lofgren et al. (2001) model, with an extension to incorporate commonly observed specifications of a developing country (Naqvi 2011). The study concludes that the lag value of budget deficit and trade deficit are the main factors contributing to the twin deficit. Two experiments were conducted to check the effects. The experiments were conducted on Direct and Indirect tax to remove internal deficit in the economy. The study explored that the internal resources play a vital role in removing the twin deficit gap. The objective of this experiment was to determine the possibility of implementation of direct and indirect tax in the case of Pakistan and to analyze its benefits at the macro and household levels. The findings of the study recommend that budget deficits possess threats to fiscal policy. Results show that a policy mix of sales tax, income tax and government expenditure help to reduce income inequality while it reduces the financial dependency of the economy. Therefore, Pakistan should strive to reduce the budget deficit using a mix of macroeconomic policies.

South Africa's Health Promotion Levy on Pricing and Acquisition of Beverages in Local Spazas and Supermarkets.

In response to concern over rising sugar-sweetened beverage (SSB) consumption, in April 2018, South Africa became the first Sub-Saharan African country to implement an SSB tax. We assess changes in pricing and acquisition of beverages from local supermarkets and small stores among 18-39 year old adults living in one township in the Western Cape, before and after tax implementation. This study is among the first evaluations of an SSB tax on the local food environment in a low-income township. Store beverage pricing and participant surveys were cross-sectional, analyzed 1 month before and 11 months after implementation of the tax (March 2018 and March 2019). Langa, Western Cape, South Africa. Surveyed participants were residents of Langa between 18-39 years old (N=2,693 in 2018 and N=2,520 in 2019). Prices of taxed SSBs increased significantly among small shops and supermarkets between 2018 and 2019. There were non-significant decreases in prices of untaxed beverages in small shops, but prices of untaxed beverages increased in supermarkets. Across all store types, there was a 9 percentage point decrease in the probability of purchasing regular soda weekly pre/post-implementation. Reductions in purchasing were larger in small shops than supermarkets. We found some differential impacts of the levy on pricing and acquisition of beverages by retailer type in one low-income township. As other Sub-Saharan African countries consider similar fiscal policies to curb soda consumption, obesity and related diseases, this work can be used to understand the implications of these policies in the retail setting.

A comparative policy analysis of the adoption and implementation of sugar-sweetened beverage taxes (2016-19) in 16 countries.

Taxes on sugar-sweetened beverages (SSBs) are recommended as part of comprehensive policy action to prevent diet-related non-communicable diseases (NCDs), but have been adopted by only one quarter of World Health Organization (WHO) Member States. This paper presents a comparative policy analysis of recent SSB taxes (2016–19) in 16 countries. This study aimed to analyse the characteristics and patterns of factors influencing adoption and implementation of SSB taxes and policy learning between countries, to draw lessons for future SSB taxes. The data collection and analysis were informed by an analytical framework that drew on ‘diffusion of innovation’ and theories of policy learning. Qualitative data were collected from policy documents and media, in addition to national statistics. Qualitative data were thematically analysed and a narrative synthesis approach was used for integrated case study analysis. We found adaptation and heterogeneity in the approaches used for SSB taxation with a majority of countries adopting excise taxes, and consistent health framing in media and policy documents. Common public frames supporting the taxes included reducing obesity/NCDs and raising revenue (government actors) and subsequent health system savings (non-government actors). Opposing frames focused on regressivity and incoherence with other economic policy (government actors) and posited that taxes have limited health benefits and negative economic impacts on the food industry (industry). Evident ‘diffusion networks’ included the WHO, predominantly in middle-income countries, and some regional economic bodies. We found indications of policy learning in the form of reference to other countries’ taxes, particularly countries with membership in the same economic bodies and with shared borders. The study suggests that adoption of SSB taxation could be enhanced through strategic engagement by health actors with the policy-making process, consideration of the economic context, use of consistent health frames by cross-sector coalitions, and robust evaluation and reporting of SSB taxation.

Analysis of the Implementation of Annual Tax Reporting Policy among Personal Tax Payer in Indonesia

Individual taxpayers awareness and compliance are predicted to be below expectations in numerous Indonesian regions, as evidenced by the yearly tax reporting (SPT), which is still below the expected aim. The number of taxpayers who submit the SPT is one indicator of compliance; the higher the number of taxpayers who report the SPT, the higher the level of compliance. The goal of this study is to look into how the Cileungsi Pratama Tax Service Office in West Java, Indonesia, implements annual tax reporting for personal taxpayers. The authors apply Van Meter Van Horn's Policy Implementation Theory to six test variables: standards and policy objectives, resources, inter-organizational linkages, implementing agent characteristics, social, economic, and political situations, and implementer disposition. The qualitative descriptive approach was adopted in this study. Observation, documentation, and interviews were utilised to collect data, which was then analysed through data reduction, data display, and drawing conclusions. The study's findings demonstrate that, from 2018 to 2020, individual taxpayers' yearly tax reporting at the Cileungsi Tax Office complied with applicable rules and regulations, but that it fell short of the aim.

Purchases of Nontaxed Foods, Beverages, and Alcohol in a Longitudinal Cohort After Implementation of the Philadelphia Beverage Tax

BackgroundEvidence suggests that sweetened beverage taxes reduce taxed beverage purchases, but few studies have used individual-level data to assess whether these taxes affect purchases of nontaxed foods, beverages, and alcohol. Additionally, research has not examined whether sweetened beverage taxes influence restaurant purchases. ObjectivesWe assessed changes in individuals’ purchases of taxed beverage types; low-calorie/low-added-sugar nontaxed beverages; high-calorie/high-added-sugar nontaxed beverages, foods, and alcohol; and beverages from restaurants following implementation of the 1.5 cent-per-ounce Philadelphia sweetened beverage tax. MethodsA longitudinal cohort of adult sugar-sweetened beverage consumers in Philadelphia (n = 306; 67% female; mean age: 43.9 years) and Baltimore (n = 297; comparison city without a beverage tax; 58% female; mean age: 41.7 years) submitted all food and beverage receipts during 2-week periods at baseline and at 3, 6, and 12 months posttax. Difference-in-differences analyses compared changes in purchases from pre- to posttax in Philadelphia to changes in Baltimore. ResultsPurchases of taxed juice drinks [ratio of incidence rate ratios (RIRR) = 0.62; 95% CI, 0.42–0.91], but not other taxed beverage types, decreased in Philadelphia compared to Baltimore following the tax. Analyses did not find changes in purchases of low-calorie/low-added-sugar nontaxed beverages, such as water or milk. Additionally, analyses did not find increases in purchases of most high-calorie/high-added-sugar nontaxed products, including alcohol, juice, candy, sweet snacks, salty snacks, and desserts. Purchases of beverage concentrates increased in Philadelphia (RIRR = 2.22; 95% CI, 1.39–3.54). ConclusionsIn this difference-in-differences analysis, the Philadelphia beverage tax was associated with reduced purchases of taxed juice drinks. Purchases of beverage concentrates increased after the tax, but no increases were observed for other high-calorie/high-added-sugar nontaxed foods, beverages, or alcohol.

Sustained Impact of the Philadelphia Beverage Tax on Beverage Prices and Sales Over 2 Years

It is unclear whether changes in beverage price and sales after beverage tax implementation can be sustained long term. This study aims to quantify the changes in beverage prices and sales in large retailers 2 years after the implementation of the 1.5 cents per ounce Philadelphia beverage tax. Data on price and volume sales of beverages and potential food substitutes were collected from 109 supermarkets, 45 mass merchandizers, and 350 pharmacies in Philadelphia, Baltimore (control), and Pennsylvania ZIP codes bordering Philadelphia (to investigate potential cross-border shopping for tax avoidance). Difference-in-differences analyses compared beverage prices and volume sales in the year before tax implementation (2016) to 2 years after (2018). Data were analyzed in 2020-2021. Difference-in-differences analyses found that after tax implementation, taxed beverage prices in Philadelphia increased by 1.02 cents per ounce (95% CI=0.94, 1.11; 68% pass through), and taxed beverage volume sales in stores decreased by 50% (95% CI=36%, 61%). After accounting for cross-border shopping, taxed beverage volume sales decreased in Philadelphia by 35% in 2018. Volume sales of nontaxed beverages did not change after tax implementation (difference-in-differences=4%, 95% CI= -3%, 12%). Volume sales of nontaxed beverage concentrates increased on average by 34% (95% CI=19%, 51%), but there was no evidence of substitution to high-calorie foods. There was a large reduction in taxed beverage volume sales 2 years after Philadelphia tax implementation, even after accounting for cross-border shopping. Increases in nontaxed beverage concentrate sales likely partially offset this decline, but there was no evidence of post-tax food substitution.

Tobacco Taxation Influences the Smoking Habits of Adult Smokers Attending Smoking Cessation Clinic in Saudi Arabia.

ObjectivesTo determine whether the increased tobacco price due to tax implementation on tobacco products (including cigarettes) has a significant effect on smoking cessation among Saudi Arabian adult smokers.MethodsAn interviewer-administered questionnaire was used to obtain data from adult Saudi smokers and recent quitters attending smoking cessation clinics between January 2018 and September 2019. The responses of the participants were summarized and analyzed.ResultsIn total, 660 participants were interviewed, of which 98% were men who resided in the western region (33%). Taxation had no effect on smoking in 387 participants [58.6%; 95% confidence interval (CI): 54.9, 62.4], some effect in 220 participants (33.3%; 95% CI: 29.7, 36.9), and a substantial effect in 50 participants (7.6%; 95% CI: 5.6, 9.6). Strategies adopted to cope with the tax implementation included cutting down on the number of cigarettes smoked (302; 45.8%), changing to a cheaper brand of cigarette (151; 22.9%), purchasing in bulk (105; 15.9%), attempting to quit (453; 68.6%), and doing nothing (108; 16.4%). The rate of quitting smoking after attending the clinic was 20.7% (95% CI: 17.7, 23.9). Occupation (P = 0.003), education (P = 0.03), and current smoking habit (P = 0.07) were significantly associated with the impact of tobacco taxation. The strategies adopted in response to tax implementation on cigarettes were significantly associated with occupation (χ2 = 30, degrees of freedom = 12, P < 0.001).ConclusionsTobacco taxation influenced 40% of the participants. Their attempts to opt for alternatives should be recognized in evaluating policies to reduce adverse health impacts caused by tobacco abuse.

The Impacts of Additional Automotive Tax to Selected Car Manufacturers in Metro Manila

The implementation of the Tax Reform for Acceleration and Inclusion Law (TRAIN) caused several adjustments across various industries including the automobile business. This study was conducted to determine the total unit sales of automobiles of selected car manufacturers in Metro Manila a year before and after implementing the TRAIN law; identify the effect of change in retail price on the total sales; and determine the impact of competition to the total sales The study employed a descriptive research design. A total of twenty-five purposively chosen key respondents were included in the study. Five high-ranking management members from each brand with local manufacturing operations in the Philippines namely, Toyota, Mitsubishi, Foton, Honda, and Nissan were the respondents. The data was collected through the use of online survey questionnaires and were analyzed using descriptive statistics (mean, standard deviation, etc.), frequencies, and percentage. There was a significant effect on the automotive industry in the Philippines brought by the implementation of the TRAIN law. It was found out that the total unit sales of the five selected car manufacturers have decreased during the year of implementation of the additional automotive tax compared to their sales prior to the year of its actual implementation. These car manufacturers have also adjusted their retail price necessitated by the TRAIN law, which also affected their total sales. Competition between the leading car manufacturers in the country was also taken into account. It was found out that there was a high level of competition among car companies.

Environmental Taxation and CO&lt;sub&gt;2&lt;/sub&gt; Emission Management

Due to the obvious ozone layer depletion and continual contamination of the air and water, environmental protection has become a global priority. In an environmentally challenged country like Nigeria, the difficulty of having clean water and air is a significant cause for environmental taxes to become unavoidable. Although these taxes are presently levied in the form of fines for gas flaring, gas exploration tax, and petroleum profit tax, which are 85 percent more than the standard business income tax of 30 percent of revenues. The argument is based on the fact that the business operations of the oil and gas sector cause a significant degree of pollution to the environment. As a result, this research looks at the influence of environmental taxes on CO₂ emission control in Nigeria. The research spans the years 2010 to 2020. According to the regression findings, the gas exploration tax has an inconsequential negative influence on CO₂ emission management, but the petroleum profit tax has a negligible positive impact on CO₂ emission control. On the other side, the cost of environmental preservation has a large beneficial influence on CO₂ emission control. As a result, the study suggests the implementation of more suitable environmental taxes and levies in order to lower pollution levels in Nigeria.

Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax

One of the crucial issues in Indonesia is climate change. It can jeopardize Indonesia's sustainable development. This article investigates a carbon tax as a climate policy option in Indonesia and the Directorate General of Taxes readiness in imposing the new carbon tax bill in April 2022. This research analyzes the early stage of carbon tax implementation in Indonesia. The author conducted a qualitative questionnaire to a small and unrepresentative sample of 32 tax officers in the DGT's head office, regional office, and small tax office in Jakarta. The data collecting process took place in January 2022. The results suggest that most DGT's employees in this study are already familiar with the term "climate change", its causes, and its effects as a worldwide global catastrophe. Furthermore, most respondents understand what a carbon tax is but in terms of preparedness to implement the new carbon tax, only 21 of 32 employees (65.6 percent) believe Indonesia is prepared to impose the new tax. At the same time, 11 employees doubt the implementation due to lack of human resources, derived rules, and regulation dissemination.

Goods and Services Tax (GST) Implementation in India: A SAP-LAP-Twitter Analytic Perspective.

In a federal structure, India's determination to much-needed fiscal reforms has been widely applauded at its face value when she relinquished her previous complex and inefficient tax regime to embrace the long-awaited Goods and Services Tax (GST). It has been a significant economic move post-independence and requires validation of facts after its introduction. The present study aims to present a general macroeconomic analysis of the extent to which the adoption of GST has improved existing tax administration and resultant general economic well-being of a democratic political economy like India in light of innovation implementation theoretical perspective. Further, the study tried to determine how the stakeholders perceived such big-bang reform even after the three years of its adoption. The study attempted to assess to what extent the adoption of GST has indeed influenced the economy in general and citizens and/or consumers in particular while using a case-based qualitative inquiry. The present research applied the situation–actor–process; learning–action–performance analysis framework for the case analysis. The facts reveal that India has observed a tremendous increase in tax base vis-à-vis revenue collection. Yet, some efforts are desired to improve the low tax to GDP ratio, skewed GST payers base, negative stakeholders’ perception of GST (revealed through Twitter sentiment analysis), and the evil of tax evasion. The other merits realized by the economy are presented as benefits to the consumers, MSMEs, improved ease of doing business ranking, and foster make-in-India and AatmanirbharBharat move by the government.

Residents’ Perceptions Regarding the Implementation of a Tourist Tax at a UNESCO World Heritage Site: A Cluster Analysis of Santiago de Compostela (Spain)

Even though the residents’ perceptions on the tourist activity have been thoroughly investigated in the last three decades, there are still few similar studies on destinations that are listed as UNESCO World Heritage Sites. The research presented in this article assesses the perception of the residents of the municipality of Santiago de Compostela (Spain) regarding the implementation of a tourist tax. The study is based on 588 residents’ responses to a survey conducted through a questionnaire prepared by the authors. Owing to the exponential increase in the number of visitor arrivals to the city, the implementation of a tourist tax could be one of the strategies deployed to improve the tourist experience. It may also allow for a less negative interaction between residents and tourists. The analysis revealed the existence of three clusters: tax-skeptics, tax-enthusiasts, and tax-reactionaries. The results are consistent with the nature of a mature destination, with most respondents supporting the implementation of a tourist tax that could contribute to improving, amongst other things, the quality of the tourist destination for both visitors and residents.

Implementation of Tax Planning Strategy in Effort Income Tax Saving on PT Bank Perkreditan Rakyat Batam

Implementation of Tax Planning Strategy in Effort Income Tax Saving on PT Bank Perkreditan Rakyat Batam

Impact of the Seattle Sweetened Beverage Tax on substitution to alcoholic beverages.

IntroductionTaxes are increasingly used as a policy tool aimed at reducing consumption of sugar-sweetened beverages (SSBs), given their association with adverse health outcomes including type 2 diabetes, obesity and cardiovascular disease. However, a potential unintended consequence of such a policy could be that the tax induces substitution to alcoholic beverages. The purpose of this study is to examine the impact of the $0.0175 per ounce Seattle, Washington, Sweetened Beverage Tax (SBT) on volume sold of alcoholic beverages.MethodsA difference-in-differences estimation approach was used drawing on universal product code-level food store scanner data on beer (N = 1059) and wine (N = 2655) products one-year pre-tax (February-November, 2017) and one and two-years post-tax (February-November, 2018 and 2019) with Portland, Oregon, as the comparison site.ResultsAt two-years post-tax implementation, volume sold of beer in Seattle relative to Portland increased by 7% (ratio of incidence rate ratios [RIRR] = 1.07, 95% CI:1.00,1.15), whereas volume sold of wine decreased by 3% (RIRR = 0.97, 95% CI:0.95,1.00). Overall alcohol (both beer and wine) volume sold increased in Seattle compared to Portland by 4% (RIRR = 1.04, 95% CI:1.01,1.07) at one-year post-tax and by 5% (RIRR = 1.05, 95% CI:1.00,1.10) at two-years post-tax. The implied SSB cross-price elasticities of demand for beer and wine, respectively, were calculated to be 0.35 and -0.15.ConclusionsThere was evidence of substitution to beer following the implementation of the Seattle SSB tax. Continued monitoring of potential unintended outcomes related to the implementation of SSB taxes is needed in future tax evaluations.

ECONOMIC AND LEGAL WAYS OF TRANSPORT INDUSTRY MODERNIZATION IN UKRAINE IN THE CONTEXT OF CLIMATE CHANGE

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.

Carbon Tax and Prospects for Conserving Environmental Functions in Indonesia

The international world's attention to the importance of the environment is growing day by day with the decline in the quality of the environment itself. Efforts have been made in the Government of Indonesia since 1994 to ratify the Ratification of the United Nations Framework Convention on Climate Change through Law no. 6/1994. In 2016 the Government has also ratified the Paris Agreement through the Law on the Paris Agreement on the United Nations Framework Convention on Climate Change (Paris Agreement to the United Nations Framework Convention on Climate Change), with Law no. 16/2016. The law contains the obligation of the Government of Indonesia to contribute to reducing greenhouse gas emissions, which is determined nationally to limit the increase in the global average temperature below 2°C (two degrees Celsius) to 1.5°C (one point five degrees Celsius) from pre-industrialized temperature level. The government is obliged to guarantee a healthy living environment for the community in accordance with the 1945 Constitution in particular Article 28 H paragraph (1) and Law Number 32 of 2009 concerning Environmental Protection and Management. Furthermore, to see further the Carbon Tax and the Prospect of Environmental Preservation, it will be studied from the Carbon Tax setting as regulated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations, especially in Chapter VI Article 13. The preservation of environmental functions is a series of efforts to maintain the continuity of the carrying capacity and capacity of the environment by including the Carbon Tax instrument. The research method used is normative legal research by conducting legal studies and legal analysis on the implementation of the Carbon Tax. The main problems in this paper are: First, why is the carbon tax mandatory in Law no. 7 Year 2021 ? Second, how is the implementation of a carbon tax on funding for environmental conservation? The main problems in this paper are: First, why is the carbon tax mandatory in Law no. 7 Year 2021 ? Second, how is the implementation of a carbon tax on funding for environmental conservation? The main problems in this paper are: First, why is the carbon tax mandatory in Law no. 7 Year 2021 ? Second, how is the implementation of a carbon tax on funding for environmental conservation?

ЄВРОПЕЙСЬКИЙ ДОСВІД СПРАВЛЯННЯ ЕКОЛОГІЧНИХ ПОДАТКІВ ТА ПЕРСПЕКТИВИ ЙОГО ІМПЛЕМЕНТАЦІЇ В УКРАЇНІ

The article examines the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The essence of the concept of ecological tax is revealed. It was found that environmental taxes should be understood as a kind of compensation for damage caused to the environment. Therefore, the volume of the environmental tax should cover the amount of funding for the implementation of nature protection measures and correspond to the volume of damage caused to the environment. In general, the problem in the field of ecology in Ukraine is quite similar to this kind of problems at the global level, which is why there is a need to consider the experience of European countries in the implementation of environmental taxes in order to determine the prospects for its implementation in domestic conditions. The features of environmental taxation in European countries are considered. European countries direct the paid environmental taxes mainly to the improvement of investment and innovation development in the field of environmental protection. At the same time, environmental taxes are an important tool for solving the problem of redistributing monetary resources in the direction of improving the financing of programs aimed at rational use of nature and preserving the quality of the environment. Unfortunately, in domestic conditions, environmental taxes today only fiscally direct the system of collection of environmental payments. The types of environmental taxes in Europe are given. Problematic aspects in the field of environmental taxation in Ukraine have been studied. It has been established that today the basis of such a legislative framework has already been formed in Ukraine, however, with the deepening of globalization processes, it needs some improvement, in particular, first of all, it is worth paying attention to the use of a comprehensive approach to the greening of the national economy, which requires the implementation of a set of measures to reduce the burden on the environment environment.

Evaluating Distributed Policies for Conjunctive Surface Water‐Groundwater Management in Large River Basins: Water Uses Versus Hydrological Impacts

AbstractIt is imperative to understand the interconnectedness of water use and hydrological impacts for water policy design underlying varying hydrological conditions across space and over time. However, such analysis remains difficult, constrained by the lack of appropriate modeling tools that fully integrate water policies, water use, and hydrological processes with high spatiotemporal resolutions. To address this challenge, this study proposes a distributed policy design scheme featuring spatially variable and temporally dynamic policies for conjunctive surface water‐groundwater management in large river basins. A fully integrated modeling framework is developed to tightly couple (a) an agent‐based model for farmers' water use under distributed water policies and (b) a physically based hydrological model for surface water‐groundwater processes. The modeling framework is applied to the Heihe River Basin to assess water use and hydrological impacts under distributed water policies. By using the distributed policy scheme to adjust a water policy (e.g., groundwater tax) across space and over time, we found that hydrological outcomes can be improved without adversely reducing agricultural water supply. For example, by shifting the implementation of a high groundwater tax from dry to wet years, a rise of the water table by 0.28 m (0.03–0.95 m across different irrigation districts) can be achieved while the total water supply is maintained at a similar level. Furthermore, hydrological externality effects among nearby districts can be explicitly identified and quantified based on assessments of spatially varying water policies. This study highlights the need for water policy design to consider spatiotemporal variations in the physical hydrological system.