scholarly journals Analysis of state of public financing of environmental protection

2021 ◽  
Vol 6 (13 (114)) ◽  
pp. 106-119
Author(s):  
Nataliia Yaroshevych ◽  
Volodymyr Stybel ◽  
Bogdan Gutyj ◽  
Oleh Hrymak ◽  
Lesya Kushnir ◽  
...  
Keyword(s):  
Environmental Protection ◽  
The State ◽  
Main Task ◽  
Environmental Tax ◽  
Significant Discrepancy ◽  
Protection Measures ◽  
The Public ◽  
Tax Revenues ◽  
State And Local ◽  
Public Economy

The main task of this study consists in evaluating the state of funding for environmental protection measures and substantiating the ability of the state and local communities to increase investments in environmental protection. To this end, the following was studied from 2010 through 2020: 1) mechanisms of filling and using funds of the Environmental Protection Fund of state and local budgets; 2) proportions of distribution of environmental revenues and expenditures between levels of the budget system. The analysis results showed that opportunities of the public economy sector in terms of environmental investment are reduced because of imperfect distributing mechanisms: ‒ the budgetary expenditures for environmental protection measures; ‒ the environmental tax revenues to the budget funds. It was established that a significant part (about 70 %) of the "environmental" funds of the public economy sector is directed to non-priority goals and measures. Less than half of the amount of environmental tax revenues is allocated for financing environmental activities. This does little to address pressing environmental issues and hinders the sustainable development of the country. There was a significant discrepancy between the tax burden on "polluters" of water bodies (3 % of the total amount of environmental tax) and the levels of their polluting activities (30‒40 % of all costs of the national economy to eliminate the effects of pollution). In order to increase public investments in the reproduction of the environmental and natural resource potential: 1) ways to improve the mechanism of using the Fund of Environmental Protection were proposed; 2) reserves for increasing capital environmental investments from the budget have been identified.

scholarly journals PROBLEMS FINANCING OF ENVIRONMENTAL PROTECTION IN UKRAINE

2018 ◽  
pp. 32-42
Author(s):  
Natalia KARPYSHYN
Keyword(s):  
Environmental Protection ◽  
Waste Water Treatment ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Exclusion Zone ◽  
Resource Saving ◽  
Protection Measures ◽  
Tax Revenues ◽  
Current State ◽  
State And Local

Introduction. The study of the current state of financing of environmental protection and the identification of the most significant problems and the ways of their solution is extremely a topical issue of modern financial science. Purpose is monitoring of the current state of financial provision of environmental protection in order to identify the most significant problems and propose ways of their solution, taking into account the domestic practice and the experience of European countries. Results. In 2016 the costs of environmental protection in Ukraine amounted to 32,5 billion UAH (excluding VAT) or 1,25 billion dollars. The largest share in the structure of these expenditures was made up by own funds of enterprises and organizations (68%), funds of state and local budgets were 6% and other sources of financing were 26,1%. Almost 70% of enterprise funds were used on waste water treatment and on waste management (including the processing of low-level radioactive waste, garbage composting, recycling). An extremely small amount of money was used to clean the air and climate change. The main tax, which has a special purpose and is the main budgetary source of financing of the environmental protection, is an environmental tax. Income instability of environmental tax revenues in the Consolidated Budget of Ukraine has been observed. Also chronic underperformance of the environmental tax revenues plan was in 2016 (33%), and in 2017 (24,8%). Expenditures of the consolidated budget on environmental protection in 2017 amounted to 7,3 billion UAH. The largest share of budget funds was spent on the needs of the exclusion zone in Chornobyl and on the operation of the state water management complex and water resources management. Only UAH 246,7 million was spent directly on environmental protection measures, which is an extremely insignificant amount, which is not enough to solve the existing environmental problems in the country. Conclusion. The main directions of improvement of financial provision of environmental protection in Ukraine: – to improve the efficiency of the current environmental tax; – to introduce new environmental taxes and taxes; – to ensure the targeted use of all ecological payments that come to the budgets; – to increase the efficiency of the use of environmental funds; – to change the method of calculation of fines for violation of environmental legislation; – to develop a system of preferential taxation for economic entities that use non-waste, resource-saving technologies.

scholarly journals LEGAL PROVISION OF BUDGET FUNDING OF ENVIRONMENTAL ACTIVITY IN UKRAINE

2021 ◽  
Vol 3 (38) ◽  
pp. 465-473
Author(s):  
N. Matviichuk ◽  
N. Kolenda ◽  
О. Stashchuk ◽  
S. Tesliuk ◽  
S. Sydoruk
Keyword(s):  
Environmental Protection ◽  
Financial Support ◽  
Government Funding ◽  
The State ◽  
Legal Responsibility ◽  
Environmental Tax ◽  
Intended Purpose ◽  
State And Local ◽  
Environmental Measures ◽  
Environmental Activities

Annotation. The article analyzes the system of legal acts regulating government funding environmental activities in Ukraine. The disadvantages of the existing mechanism of financial support of environmental measures are substantiated: low ecological tax rates; lack of targeted use of resource payments; spending of funds from environmental funds not for the intended purpose; ineffective distribution of environmental tax, as a result of which it loses its intended purpose; imperfect selection criteria for funding environmental activities; inconsistency and ineffectiveness of administrative decisions of participants in the budget process; low level of budget discipline in the field of environmental protection; lack of legal responsibility of spending units. Measures to improve environmental, tax and budgetary legislation are proposed to strengthen the role of public financial support for environmental activities in Ukraine. They include: the construction of an effective system of environmental taxes and resource payments, targeted use of funds from fees for special use of nature; increase economic sanctions for violations of environmental legislation; creation of the National FONPS independent of the state and local budgets with full crediting of the ecological tax and realization of exclusively target financing of short- and long-term ecological programs; ensuring public participation in allocation of funds to priority environmental programs and control their effective use; legislative establishment of the minimum limit of budget financing of environmental protection both at the state and local levels; development of a single procedure for the use of environmental funds, which will contain a new detailed list of environmental measures and reasonable criteria for their selection for priority funding. Keywords: environmental protection, financial support of environmental protection, government funding of environmental activities, environmental protection funds, environmental tax. JEL Classification K32, K34, H22, H41, H50 Formulas: 0; fig.: 0; tabl.: 0; bibl.: 20.

Ocena skutków regulacji zawartych w poselskim projekcie ustawy o podatku od niektórych usług cyfrowych i Funduszu Technologii Cyfrowych

2021 ◽  
Vol 2 (70) ◽  
pp. 202-212
Author(s):  
Jacek Kulicki
Keyword(s):  
Local Government ◽  
Income Tax ◽  
The State ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Revenues ◽  
Digital Services ◽  
State And Local Government ◽  
State And Local

In the opinion of the author, doubts are raised as to the manner of determining the scope of the tax and the tax base by relating these elements of the tax to the so-called significant digital presence of the digital sector enterprise in the territory of Poland. The amount of the tax rate (7%) also raises doubts. The introduction of a tax on certain digital services may also be associated with a decrease in income tax revenues of the state and local government budgets.

scholarly journals Decision Making at the State and Local Level: Does Science Matter?

2016 ◽  
Vol 49 (01) ◽  
pp. 21-26 ◽  
Author(s):  
Susan G. Mason
Keyword(s):  
Public Policy ◽  
Decision Making ◽  
Local Level ◽  
Policy Decision ◽  
The State ◽  
Public Officials ◽  
Policy Makers ◽  
The Public ◽  
Policy Decision Making ◽  
State And Local

ABSTRACTScience is believed to be an important part of public policy decision making because of its inherent characteristics of measurability, rigor, objectivity, replication, and peer review. The purpose of this research was to explore the linkage of science to public policy decision making. The research explores what state and local public officials know about science and how much they actually use science in their decision making. Interview results with public officials in the State of Idaho demonstrate that policy makers ultimately see science as only one element in the mix. Findings suggest that equal attention and debate should be given to how science interacts with all of the other factors that affect the public policy making process.

scholarly journals Paternalism and the Public Household

2021 ◽  
pp. 179-211
Author(s):  
Maxime Desmarais-Tremblay
Keyword(s):  
Economic Thought ◽  
The State ◽  
Public Expenditures ◽  
Ancient Greek ◽  
The Public ◽  
Making Sense ◽  
History Of ◽  
The Public Sphere ◽  
The 1960S ◽  
Public Economy

The ancient Greek conception of oikonomia is often dismissed as irrelevant for making sense of the contemporary economic world. In this paper, I emphasize a thread that runs through the history of economic thought connecting the oikos to modern public economics. By conceptualizing the public economy as a public household, Richard A. Musgrave (1910–2007) set foot in a long tradition of analogy between the practically oriented household and the state. Despite continuous references to the domestic model by major economists throughout the centuries, the analogy has clashed with liberal values associated with the public sphere since the eighteenth century. Musgrave’s conceptualization of public expenditures represents one episode of this continuing tension. His defense of merit goods, in particular, was rejected by many American economists in the 1960s because it was perceived as a paternalistic intervention by the state. I suggest that the accusation of paternalism should not come as a surprise once the “domestic” elements in Musgrave’s conceptualization of the public sector are highlighted. I develop three points of the analogy in Musgrave’s public household which echo recurring patterns of thought about the state.

Tax Evasion

2015 ◽  
pp. 110-117
Keyword(s):  
Tax Evasion ◽  
The State ◽  
The Public ◽  
Tax Revenues ◽  
International Laws ◽  
Taxation System

Tax evasion is considered by the international laws and domestic laws of most countries as a form of fraud. In most countries, a gap exists between the expected tax revenues and the tax revenues that are actually collected. This gap is naturally due to tax evasion. Understanding why individuals and organizations evade taxes is the first step in reducing the aforementioned gap. For a taxation system to be well received and accepted by both the state and the public, it has to be just and fair, clear and precise, and take into consideration the interest of both the state and the citizen. This chapter explores tax evasion.

Rights of Sanitation Workers in India

2019 ◽  
pp. 346-379
Author(s):  
P. Sakthivel ◽  
M. Nirmalkumar ◽  
Akshayaa Benjamin
Keyword(s):  
Legal Framework ◽  
Two Dimensions ◽  
The State ◽  
The Public ◽  
State And Local ◽  
The Right ◽  
Sanitation Workers

The legal framework in India recognizes the right to sanitation and the rights of workers in hazardous employment. But it has failed to regulate the safety of sanitation workers. The agencies of the state and local bodies that employ sanitation workers ignore the safety dimensions of their work. In this context, the higher judiciary has granted relief to sanitation workers who were victims of accidents or to their families after their death. This chapter analyses the legal framework relating to sanitation workers and highlights the importance of making laws to achieve their right to sanitation. It focuses on two dimensions. First, sanitation work is primarily a caste based and poverty driven occupation and this explains the indifferent attitude of the public and State. Second, the realization of the right to sanitation depends on the safety of sanitation workers and their recognition as right holders.

scholarly journals Internal Audit in the Statutory Bodies and Government-linked Companies of Malaysia: The Never Ending Saga!

2011 ◽  
Vol 1 (2) ◽  
pp. 256 ◽  
Author(s):  
Azham Md. Ali ◽  
Ram Al Jaffri Saad, Aryati Juliana Suleman, Ahmad Zamil Abd Khalid ◽  
Juergen Dieter Gloeck
Keyword(s):  
Federal Government ◽  
Local Governments ◽  
Internal Audit ◽  
Peninsular Malaysia ◽  
The State ◽  
Internal Auditors ◽  
The Public ◽  
Internal Audit Function ◽  
The Face ◽  
State And Local

This paper is part of the third and final study conducted on the state of internal audit in the public sector of Malaysia. The first study was concerned with the internal audit operations in the state and local governments found in  Peninsular Malaysia (Azham et al 2007a), while the second study was concerned with internal audit in the nation’s federal government ministries, departments and agencies (Azham et al 2007b). This third study covers 47 organizations at the federal government level, comprising 27 statutory bodies and 20 government-linked companies. From the face-to-face interviews conducted with internal auditors over the three year period 2005 to 2007, several notable audit features emerged as common to all 47 organizations. Some are depressing, while a few others are encouraging. All in all, however, the internal audit function in a majority of the organizations still leaves much to be desired. Also, it is notable that these findings are very much like those of the previous two internal audit studies (Azham et al 2007a; 2007b), and to make sense of the dismal state of the internal audit function in the public organizations, there is perhaps a need to look at the bigger context within which the internal audit function is found.

scholarly journals Dual-Mandate of Persons Who Serve as MPs and Mayors at the Same Time

10.4335/61 ◽  
2009 ◽  
Vol 6 (4) ◽  
pp. 429-443 ◽  
Author(s):  
Saša Zagorc
Keyword(s):  
Political Culture ◽  
Separation Of Powers ◽  
The State ◽  
The Political ◽  
Basic Principles ◽  
National Assembly ◽  
The Public ◽  
State And Local ◽  
Dual Mandate ◽  
Local Levels

The incompatibility of the function at the state and local levels is defined to prevent exercising a dual mandate and other forms of conflict of interest to secure self-government in local communities. The discussed positions of dual- or even triple-mandate officials are neither unconstitutional nor unlawful in themselves, yet they relate to the incompatibility of interest roles these dual-mandate or triple-mandate officials simultaneously play. The inability of the National Assembly to regulate the issue of the incompatibility of the function in accordance with the basic principles in the state (balance of powers, local self-government autonomy, representative democracy) leads us to the conviction that, for the time being, the parliamentary lobby power is too great, whereas the political culture of the public is too weak to prevent the further steps of the legislator. An important aspect of the incompatibility of the function lies in the fact that individuals should be aware that performing the multiple functions, obtained in elections, is not a privilege, but it is a commitment and duty to perform the functions well and with dedication. The paradox is that an individual who is aware of this does not need any rules on the incompatibility of the function at all. KEY WORDS: • incompatibility of the function • mandate • National Assembly Members • mayor • deputy mayor • local self-government • separation of powers • Slovenia

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