scholarly journals FORMATION OF BUDGETARY AND TIME CONSTRAINTS ON THE IMPLEMENTATION OF ENVIRONMENTAL TAXATION IN UKRAINE: NATIONAL AND INTERNATIONAL ASPECTS

2021 ◽  
Author(s):  
Inessa Yarova ◽  
◽  
Iryna Marekha ◽  
Keyword(s):  
National Security ◽  
Natural Capital ◽  
Environmental Taxation ◽  
Time Constraints ◽  
Environmental Taxes ◽  
Nature Management ◽  
Political Processes ◽  
Tax Revenues ◽  
Social Environmental ◽  
Effectiveness Assessment

Formation of a budgetary and time constraints system on the implementation of environmental taxes should be carried out in the format of integrated social, environmental and economic policy (economic, energy, social, environmental), and is largely influenced by political processes. It was found that the environmental taxes implementation required defining budget and time constraints as the leading parameters in the field of tax regulation of environmental quality and efficiency of natural capital on an entrepreneurial and innovative basis. The economic essence of environmental taxation in the national security system is revealed through their main tax functions (fiscal, regulatory, incentive). In addition to the functions of environmental taxes, dysfunctions have been proposed such as: burdening, inflation and counteracting. Effectiveness of the implementation of environmental taxes functions is carried out on the basis of an appropriate system of indicators of their effectiveness at the macro level (in particular, the effectiveness of environmental tax revenues, assessment of fiscal effectiveness, etc.), taking into account the environmental payments effectiveness in foreign countries. In this paper, taking into account the existing proposals, the emphasis is on the criteria (indicators) as follows: effectiveness assessment of revenues from environmental taxation (in this case, the ratio of tax revenues and public environmental costs); fiscal efficiency (effectiveness); assessment of the motivational nature of environmental taxation. It is also stated that the assessment of the effectiveness of target functions implementation in the national security can be detailed in certain areas (energy, economic and environmental security), as well as depending on the tasks of management decisions by economic entities. From these perspectives optimization of the environmental taxes structure taking into account national specifics has been proposed. Taking into consideration the national specifics of nature management in Ukraine, the list of environmental taxes has been selected on the certain principles as follows: deteriorization of the ecological state; import dependence (dependence on energy imports); high demand for environmentally destructive goods; powerful natural and resource potential. A score assessment of environmental taxes compliance with the peculiarities of national nature management and national security has been proposed. It was stated that energy taxes have the maximum profitability potential and the highest eco – attributive efficiency. Also, a matrix of environmental taxes compliance with the criteria of fiscal and eco – attributive efficiency has been constructed.

scholarly journals SCIENTIFIC AND METHODOLOGICAL APPROACH TO EVALUATION MULTIPLEXIVE EFFICIENCY OF ECOLOGICAL TAXES ING NATIONAL SECURITY

2021 ◽  
Author(s):  
Yaryna Samusevych ◽  
Olha Kuzmenko ◽  
Alina Vysochyna
Keyword(s):  
National Security ◽  
Optimization Model ◽  
Methodological Approach ◽  
Maximum Level ◽  
Economic Security ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Regression Equations ◽  
Causality Test ◽  
The Impact

Increased interest in balancing environmental, energy and economic policy issues leads to the actualization of the search for comprehensive instruments of state influence. The intersectoral nature of environmental taxation shows a significant potential for its impact on the simultaneous provision of various areas of national security. The existence of multiplexed transmission links between the individual components of national security necessitated the development of a scientific and methodological approach to a comprehensive assessment of the impact of environmental taxes on national security in the context of building an optimal system of environmental taxation. The research is built as a sequence of interrelated stages. The selection of environmental taxes that have the potential to have multiplex effects on national security was determined using the Granger causality test. The components of national security that depend on the impact of environmental taxes are defined as environmental, energy and economic security. Transmission multiplexes that arise between individual components of national security are taken into account by aggregating them into an integral index according to the Kolmogorov-Gabor method. To determine the impact of individual environmental taxes and their combinations on national security, multiple linear and nonlinear ridge regression equations are constructed. The maximum level of national security that can be achieved as a result of environmental taxation is determined using a multi-parameter optimization model. Solving the optimization model allows determining the optimal structure of environmental taxes in the country. Determining the integrated levels of environmental, energy and economic security that correspond to the optimal level of national security achieved as a result of environmental taxation should be done through spectral analysis, which will take into account the links between the components of national security. The proposed approach creates a sound methodological basis for determining the directions of development of environmental taxes in order to achieve global and national public policy goals.

scholarly journals MACROECONOMIC DETERMINANTS OF ECOLOGICAL TAX EFFECTIVENESS

2019 ◽  
pp. 64-70
Author(s):  
Ia. Samusevych ◽  
A. Semenoh ◽  
M. Solodukha
Keyword(s):  
Water Pollution ◽  
Regression Analysis ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Panel Regression ◽  
Tax Revenues ◽  
European Experience ◽  
Ecological Culture ◽  
Macroeconomic Determinants ◽  
The Eu

The article is devoted to the study of the factors that influence the efficiency of individual environmental taxes, in particular the tax on air and water pollution, as well as the waste disposal fee, based on the experience of the EU. The analysis of the European experience of environmental taxation has been carried out and the main groups of environmental taxes in the countries of Europe have been identified; panel regression analysis of factors that influence the volumes and share of tax revenues from environmental taxes is made. Keywords: ecological taxation, tax revenues, European experience, ecological culture of EU countries

Achieving Environmental and Fiscal Goals in Lithuania using Environmental Taxes

Ekonomika ◽  
2002 ◽  
Vol 58 ◽  
Author(s):  
Remigijus Čiegis ◽  
Vidmantas Jankauskas ◽  
Dalia Štreimikienė
Keyword(s):  
System Analysis ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Methodological Issues ◽  
Tax System ◽  
Strategic Actions ◽  
Damage Costs ◽  
Accession Countries ◽  
Taxation System ◽  
New System

The main aim of this article is to analyse and compare the former and revised system of environmental taxes in Lithuania. Conceptual, analytical and methodological issues associated with the use of these instruments in the Lithuanian context are thoroughly discussed. Comparative and system analysis allows revealing deficiencies of the previous system of taxes and positive features of the new system. Comparison of pollution taxes available in Lithuania with the damage costs related to these pollutants emissions as well as comparison of environmental taxes with those of EU and accession countries allows to evaluate the efficiency of existing tax system in Lithuania and provide recommendations for strategic actions with respect of increasing effectiveness of existing environmental taxation system.

scholarly journals ACCOUNTING AND TAX ASPECTS OF COLLECTION OF THE ENVIRONMENTAL TAX

2021 ◽  
Author(s):  
Borys Zanko
Keyword(s):  
Financial Stability ◽  
Pollutant Emissions ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Nature Protection ◽  
Environmental Situation ◽  
Tax Benefits ◽  
Environmental Measures ◽  
The Impact

The article considers the main aspects of collecting environmental tax. Collection of environmental taxes is one of the means that can restrain the process of deteriorating environmental conditions, and in some cases improve the environmental situation. The article also examines the impact of environmental taxation on improving the environmental situation. The role of the environmental tax at financing of nature protection measures is considered. There are critical remarks of some scientists who point out that the availability of revenues from the environmental tax is not a guarantee of sufficient funding for environmental measures. Attention is paid to the risks of environmental taxation, which are associated with reduced solvency and financial stability of environmental taxpayers who pollute the environment. The classification of environmental taxes is considered, which is built depending on the purposes for which the amounts received as a result of taxation are directed. The essence of the environmental tax levied in Ukraine is investigated. The article analyzes the norms of the Tax Code of Ukraine, which regulate the object of taxation with an environmental tax. Factors influencing the amount of environmental tax to be paid to the budget are studied. First of all, these are the factors that lead to an increase in the tax base. In addition, higher environmental tax rates, which are set by the Tax Code of Ukraine for more hazardous pollutants, also affect the amount of environmental tax to be paid to the budget. The amount of environmental tax paid to the budget is also increased by special coefficients used in calculating the tax liability. It is proposed to apply tax benefits related to the construction of treatment facilities and the installation of treatment equipment when collecting environmental tax. The essence of the proposed environmental tax benefits is that the environmental taxpayer will be able to reduce part of the tax liability. This reduction is carried out by the amount of depreciation of fixed assets, which directly carry out the treatment of pollutant emissions into the atmosphere, discharges of pollutants into water bodies, etc. Some aspects of environmental tax accounting are considered.

NATIONAL SECURITY CHALLENGES OF THE RUSSIAN FEDERATION IN THE ARCTIC REGION

2020 ◽  
pp. 74-83
Author(s):  
Pavel A. Anisimov ◽  
Keyword(s):  
National Security ◽  
Russian Federation ◽  
Arctic Region ◽  
The United States ◽  
The Arctic ◽  
Modern World ◽  
Early 21St Century ◽  
Political Processes ◽  
The Russian Federation ◽  
The Arctic Region

The article examines the main challenges to the national security of the Russian Federation in the Arctic region. In particular, the author analyzes the reasons for the behavioral patterns of Russia and the NATO countries in relation to the Arctic through the prism of a realistic paradigm in the theory of international relations. It is the comprehensive approach to the consideration of the Arctic situation that determines the novelty and relevance of the study. In connection with the discovery and development of large mineral deposits, the role of the Arctic region in modern world political processes has increased. Also, since the late 20th – early 21st century, the Arctic has been in the focus of increased attention of international actors due to its geopolitical importance. All this makes it a priority for Russia. The intensification of the economic activity of the Russian Federation in the Arctic, as well as the implementation of such projects as the Northern Sea Route, has become the cause of the growing tensions in the region. The United States and other NATO countries, whose geopolitical interests are affected, are not only strengthening their anti-Russian rhetoric, but also increasing their military presence. In turn, this is perceived by the Russian side as a strategic threat and leads to mirror measures, including the deployment of a military infrastructure and an increase in the number of military exercises. However, despite growing tensions in the Arctic, Russia has consistently demonstrated its readiness for open dialogue and cooperation with its Western partners.

scholarly journals Spatial Patterns in Fiscal Impacts of Environmental Taxation in the EU

Economies ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 104
Author(s):  
Vít Pászto ◽  
Jarmila Zimmermannová ◽  
Jolana Skaličková ◽  
Judit Sági
Keyword(s):  
Cluster Analysis ◽  
Spatial Patterns ◽  
Environmental Taxation ◽  
Environmental Tax ◽  
K Nearest Neighbors ◽  
Fiscal Impact ◽  
Eu Countries ◽  
Tax Revenues ◽  
Fiscal Impacts ◽  
The Eu

There are several reasons for environmental taxation implementation. Besides its environmental impact, the main reason for such taxation is its fiscal impact, particularly in generating revenues of public budgets. The main goal of this paper is to observe possible spatial patterns in fiscal impacts of environmental taxation in the EU countries, and to depict the groups of countries with the same (or similar) fiscal impact of these instruments on public budget revenues, including environmental and economic characteristics. Two methods of cluster analysis are used, Ward linkage and K-nearest neighbors (spatial) cluster analysis to observe potential geographical links or implication of fiscal impact. The study is performed for the years 2008 and 2017. Based on the results, we can say that in the year 2008, the EU countries were divided into “the west” and “the east”, with some exceptions. The western countries were characterized by high environmental tax revenues, the eastern countries by low environmental tax revenues. For 2017, the situation is different. The border between old and new EU member states is not so abrupt and clear. The results show higher diversification between EU countries concerning the fiscal impacts of environmental taxation.

Turkey: The Rise and Fall of the Influence of the Military in Politics

2020 ◽  
Author(s):  
Acar Kutay
Keyword(s):  
Cold War ◽  
National Security ◽  
Armed Forces ◽  
Political Polarization ◽  
The Political ◽  
Turkish Republic ◽  
Constitutional Order ◽  
Political Processes ◽  
The Cold War ◽  
The Military

The continued influence of the Turkish Armed Forces (TAF) on politics characterized the political history of the Turkish Republic, until such influence was first bridled and then ultimately broken by the Justice and Development Party governments during the 2000s. When the new regime was established in 1923, the military identified itself with its founding ideology, namely Kemalism, which was built on the ideas of modernism, secularism, and nationalism. Because the TAF assumed the roles of guardian of the regime and vanguard of modernization, any threat to the foundational values and norms of the republican regime was considered by the military as a threat to the constitutional order and national security. As a self-authorized guardian of the regime and its values, the TAF characterized itself as a non-partisan institution. The military appealed to such identity to justify the superiority of the moral and epistemological foundations of their understanding of politics compared with that of the elected politicians. The military invoked such superiority not only to intervene in politics and take power (1960, 1971, 1980, 1997, and 2007). They also used such identity to monitor and control political processes by means of the National Security Council (established after the 1960 military intervention) and by more informal means such as mobilizing the public against the elected government’s policy choices. In the context of the Cold War, domestic turmoil and lasting political polarization helped legitimate the military’s control over security issues until the 1980s. After the end of the Cold War, two threats to national security drew the TAF into politics: the rising power of Islamic movements and the separatist terrorism of the Kurdistan Workers’ Party (PKK), which posed threats to the constitutional order. Turkey’s EU membership bid is one of the most important aspects that bridled the influence of the TAF on politics. Whereas the democratic oversight of the military and security sector constituted a significant dimension of the EU reforms, events that took place around the nomination of the Justice and Development Party’s candidate, Abdullah Gül, for the presidency created a rupture in the role and influence of the military on politics. Two juristic cases against members of the TAF in 2008 and 2010 made a massive impact on the power of the military, before the ultimate supremacy of the political sphere was established after the coup attempt organized by the Gülenist officers who infiltrated the TAF during the 2000s.

Ecosystem Services

2016 ◽  
Author(s):  
Leon C. Braat
Keyword(s):  
Nature Conservation ◽  
Ecosystem Services ◽  
Natural Capital ◽  
Sustainable Use ◽  
Well Being ◽  
Ecosystem Functions ◽  
Nature Management ◽  
Human Society ◽  
Term Survival ◽  
Policy And Planning

The concept of ecosystem services considers the usefulness of nature for human society. The economic importance of nature was described and analyzed in the 18th century, but the term ecosystem services was introduced only in 1981. Since then it has spurred an increasing number of academic publications, international research projects, and policy studies. Now a subject of intense debate in the global scientific community, from the natural to social science domains, it is also used, developed, and customized in policy arenas and considered, if in a still somewhat skeptical and apprehensive way, in the “practice” domain—by nature management agencies, farmers, foresters, and corporate business. This process of bridging evident gaps between ecology and economics, and between nature conservation and economic development, has also been felt in the political arena, including in the United Nations and the European Union (which have placed it at the center of their nature conservation and sustainable use strategies). The concept involves the utilitarian framing of those functions of nature that are used by humans and considered beneficial to society as economic and social services. In this light, for example, the disappearance of biodiversity directly affects ecosystem functions that underpin critical services for human well-being. More generally, the concept can be defined in this manner: Ecosystem services are the direct and indirect contributions of ecosystems, in interaction with contributions from human society, to human well-being. The concept underpins four major discussions: (1) Academic: the ecological versus the economic dimensions of the goods and services that flow from ecosystems to the human economy; the challenge of integrating concepts and models across this paradigmatic divide; (2) Social: the risks versus benefits of bringing the utilitarian argument into political debates about nature conservation (Are ecosystem services good or bad for biodiversity and vice versa?); (3) Policy and planning: how to value the benefits from natural capital and ecosystem services (Will this improve decision-making on topics ranging from poverty alleviation via subsidies to farmers to planning of grey with green infrastructure to combining economic growth with nature conservation?); and (4) Practice: Can revenue come from smart management and sustainable use of ecosystems? Are there markets to be discovered and can businesses be created? How do taxes figure in an ecosystem-based economy? The outcomes of these discussions will both help to shape policy and planning of economies at global, national, and regional scales and contribute to the long-term survival and well-being of humanity.

Comparison of Environmental Tax Systems of China and the United States and the Enlightenments

2019 ◽  
Vol 07 (03) ◽  
pp. 1950008
Author(s):  
Yunfeng YAN ◽  
Ran WANG ◽  
Qingwen FAN
Keyword(s):  
United States ◽  
The United States ◽  
Environmental Taxation ◽  
Environmental Taxes ◽  
Tax Revenue ◽  
Absolute Amount ◽  
Environmental Tax ◽  
Green Development ◽  
Important Means ◽  
Taxation System

Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proportions of environmental taxes in China’s tax revenue and in GDP also surpassed those of the United States. Besides, in 2010, the Environmental Policy Stringency (EPS) Index in China also exceeded that of the United States, indicating that China’s taxation frame has been further developed towards a greener one; but China’s environmental taxation still faces problems such as improper tax system and imperfect design of taxation elements. The authors suggest that it is necessary to deepen the reform of the top-level design of environmental taxes, scientifically determine taxation elements and taxation structure, and establish an extensive environmental taxation system.

scholarly journals The ecosystem-service chain and the biological diversity crisis

2010 ◽  
Vol 365 (1537) ◽  
pp. 31-39 ◽  
Author(s):  
Harold A. Mooney
Keyword(s):  
Ecosystem Service ◽  
Biological Diversity ◽  
Natural Capital ◽  
Integrated Approach ◽  
Convention On Biological Diversity ◽  
Drivers Of Change ◽  
Service Chain ◽  
Political Processes ◽  
Near Term ◽  
Future Loss

The losses that are being incurred of the Earth's biological diversity, at all levels, are now staggering. The trend lines for future loss are steeply upward as new adverse drivers of change come into play. The political processes for matching this crisis are now inadequate and the science needs to address this issue are huge and slow to fulfil, even though strong advances have been made. A more integrated approach to evaluating biodiversity in terms that are meaningful to the larger community is needed that can provide understandable metrics of the consequences to society of the losses that are occurring. Greater attention is also needed in forecasting likely diversity-loss scenarios in the near term and strategies for alleviating detrimental consequences. At the international level, the Convention on Biological Diversity must be revisited to make it more powerful to meet the needs that originally motivated its creation. Similarly, at local and regional levels, an ecosystem-service approach to conservation can bring new understanding to the value, and hence the need for protection, of the existing natural capital.

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