scholarly journals Current state of ecological taxation in Ukraine and its improvement according to the EU experience

Author(s):  
Oleksandra Oliynychuk

The deteriorating environmental situation on Earth has become over the last decades an almost general cause for concern. Many people around the world, united in environmental organisations express their concern because the Earth is our common home, and our health and well-being are dependent on it. At the same time methods of economic activities, intensification of production can lead to ecological catastrophe. Therefore, neglecting environmental issues in global and regional dimensions is unacceptable. Excessive consumption of natural resources, pollution of the atmosphere and water bodies, continuous generation of non-recyclable waste are problems that need not only general recognition, but also the adoption and implementation of effective programmes to prevent the relevant harmful effects. This is especially true of Ukraine in view of the Chornobyl nuclear plant disaster with its ramifications, but this area has not been investigated sufficiently. Unfortunately environmental pollution in Ukraine is one of the major causes of increased mortality. The world community has already implemented preventative and compensatory mechanisms that contribute to the partial restoration of the natural environment. This encourages economical use of natural resources and reduces the environmental impact of business activity. The most effective of these are the economic mechanisms that make environmentally hazardous industries switch to energy-efficient and non-waste or low-waste technologies. An important instrument of these mechanisms is ecological taxation, which is why each country creates its own environmental tax system, adapted to the specifics of economic processes. Moreover, ecological taxation is a critical tool for ensuring the country’s environmental security. Thus, the research of the ecological taxation system, its elements, efficiency of functioning has important scientific and practical value. The purpose of the study is to establish the role of the environmental taxation in ensuring the environmental security, based on the analysis of the current ecological taxation in Ukraine and the EU.The aims of the article are to consider various aspects of environmental taxation in Ukraine and the EU; to make comparisons of the ecological taxes in Ukraine and in the EU countries; to assess the fiscal efficiency of environmental taxation; to suggest the ways to improve the environmental tax system in Ukraine in order to endure the environmental security taking into account the EU experience. The following reasoning methods were used in the research: analysis and synthesis, induction and deduction, comparison, generalisation and others.

Economies ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 104
Author(s):  
Vít Pászto ◽  
Jarmila Zimmermannová ◽  
Jolana Skaličková ◽  
Judit Sági

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.


Author(s):  
Christopher A. Scott ◽  
Bhuwan Thapa

Environmental security, as a subset of broader concerns over human security, is addressed from the disciplinary perspectives of international relations, political science, geography, development studies, and environmental studies. The concept of environmental security views ecological processes and natural resources as sources or catalysts of conflict, barriers or limits to human well-being, or conversely, as the means to mitigate or resolve insecurity. Security over natural resources—particularly energy and increasingly water—seen in terms of territorial control, treaty arrangements, and trade agreements (including the application of economic instruments) over production and conveyance of resources to demand locations, has tended to frame the analysis in international relations and political science. While spatial and transboundary concerns over resources continue to occupy geographers, attention in the field of geography is drawn increasingly to social equity and environmental justice dimensions of resource use and outcomes. Development studies focused on emerging economies and societies in rapid transition addresses environmental security in terms of differential national or regional access to resources and impacts, e.g., associated with pollution, deprivation, etc. And among other points of concern, environmental studies addresses environmental security in terms of local, intra-household, and gender-differentiated access to water, energy, and food as well as outcomes such as public health, nutrition, and quality of life. While the term environmental security has existed since at least the 1980s, its prominence in academic and political circles rose significantly after the 1994 Human Development Report of the United Nations Development Programme, which formulated the broadly accepted concept of human security. This report identified environmental security together with economic, food, health, personal, community, and political security as core components of human security. Since the 1990s, the definition and scope of environmental security have broadened to include multiple subsets, including food security, energy security, and water security, as well as emerging notions of adaptation and resilience to hazards, e.g., climate security, and all of these are referred to in this article. No attempt is made to treat the broad and ever-widening field of environmental security exhaustively. The principal aims are to trace the evolution of security discourses, consider securitization of the environment and natural resources, and assess new conceptions of environmental security in the context of global change. This work is funded by the Lloyd’s Register Foundation, a charitable foundation helping to protect life and property by supporting engineering-related education, public engagement, and the application of research.


Author(s):  
Kamil Uslu

The Eastern Mediterranean has attracted new attention on the gas potential in the world. In fact, overseas research in the eastern Mediterranean waters began in the late 1960s with a number of wells opened by Belpetco. With the overseas production of the region in recent years, it has entered the world agenda. However, these discoveries have triggered additional conflicts between the states on the establishment of sovereign rights and the limitation of the Exclusive Economic Zone (EEZ). In 2009, a large amount of energy was produced in the Eastern Mediterranean Region. The resulting supply, economic line in the westward movement, between Cyprus and Turkey, Turkey would reach out to EU countries. Arish-Ashkelon, which supplies gas to Israel, Jordan, Syria and Lebanon, has been identified as a pipeline. The other line is the Arab Gas Pipeline. The cooperation with the implementation of the line was met and accepted. But the Syrian civil war has postponed this view for now. When Cyprus joined the EU in 2004, the Sea of Levantine made the European Union a sea border for all practical purposes. In the early 2000s, Cyprus and Turkey's EU membership expectancy, could boost optimism about the possibility of a breakthrough. Turkey should not be admitted to the EU has prevented the solution of the Cyprus problem. Turkey and the Turkish Republic of Northern Cyprus (TRNC) and made clear that the agreement with the International Exclusive Economic Zone reached 200 Mile limits. The energy source derived from the region, the future of both Turkey and the TRNC will be able to improve the economic well-being. Thus, will contribute to peace in the region.


2019 ◽  
Vol 72 (3) ◽  
pp. 418-424 ◽  
Author(s):  
Vitalii M. Pashkov ◽  
Maryna V. Trotska ◽  
Oleksii S. Soloviov

Introduction: From different points of view, health in general and child health, in particular, constitute the highest value which preserves a significant amount of resource potential. Child health is understood as his/her state consisting of a certain system of elements (physical, psychological, etc.) each of which, on the one hand, is characterized by its specificity, and on the other hand, is in a complementary relationship with each other. A process of child health formation is influenced by a large number of various elements (social, economic, etc.) and the natural environment is one of them. Its compliance with certain rules and standards that form its qualitative status affects life and health both directly and indirectly, therefore, determination of interdependence between the natural environmental conditions and child health is important for understanding a causal link between the specified categories. The aim: To study provisions of international acts and other sources in order to clarify the concept of child health and a role of the natural environment of a proper quality in the process of its formation. Materials and methods: the paper examines provisions of international acts, some scientists’ conclusions and other sources. Different authors’ scientific viewpoints are studied with scientific methods in the context of medical and legal components. Within the framework of the system approach, as well as analysis and synthesis, the concepts of safe natural environment, health in general and child health, in particular, as well as importance of a safe natural environment for child health are researched. Review: The concept of health is complex and depends on various factors including proper natural environmental conditions. Presence of dangerous environmental factors affects occurrence of various children diseases. In the context of the natural environmental security, it is possible to indicate both general and individual natural resources. Their deterioration may affect its condition at large. Conclusions: Ensuring child health, his/her proper physical, psychological and other development is impossible without guaranteeing natural environmental security. Consumption of high-quality natural resources, observance of norms and standards for the environmental security allows the human body to develop fully accumulating relevant resources and attracting them at the right time. Ensuring the natural environment of a proper quality guarantees a greater range of opportunities for a child in the process of forming, coming into being and maintaining his/her physical and psychological well-being, which is a prerequisite for exercising his/her other rights and proper fulfillment of his/her duties in the process of his/her transformation and transition to adulthood.


Author(s):  
Olim Narzullaev ◽  

In the sustainable development of the world, the issues of protection and legal regulation of biological resources are becoming increasingly global and topical. Issues related to biodiversity, flora and fauna, forest use and environmental security, environmental policy, rational use of natural resources are reflected. An analysis of international documents and national legislation has shown that biological resources are an integral part of natural resources. Issues related to cultured and uncultured biological resources have been explored in the context of the legal literature and new legislation.


AI Magazine ◽  
2014 ◽  
Vol 35 (3) ◽  
pp. 36-47 ◽  
Author(s):  
John Quinn ◽  
Vanessa Frias-Martinez ◽  
Lakshminarayan Subramanian

The developing regions of the world contain most of the human population and the planet's natural resources, and hence are particularly important to the study of sustainability. Despite some difficult problems in such places, a period of enormous technology-driven change has created new opportunities to address poor management of resources and improve human well-being.


1993 ◽  
Vol 10 (2) ◽  
pp. 254-256
Author(s):  
Akhtar Siddiqi

Islam and Ecology illuminates the issues of environmental change andhuman survival. The authors present the Islamic view of ecology basedon the Qur'an and the hadith. Each essay contains Qur'anic passages thatsupport the view that natural phenomena are important to humanity, forthey have been created by God. The book is valuable because it is basedon scientific knowledge and Islamic principles. While the book contributesmuch to understanding Islamic teachings on the environment, it doesnot contribute much to our understanding of ecological problems.The book is flexible, and the concepts with which it deals are presentedin a manner designed for quick comprehension. Each essay makesthe reader feel ethically obliged to follow these concepts, as it is madeclear that most of our actions are based on our understanding of the willof God, how we think the world works, and what we believe our role inthe world should be. The book's purpose is not to drown the reader withfacts, but to present and explore a small number of basic and useful concepts.Another aim is to illustrate how one can constantly strive to improveone's life in the light of the Sunnah, how God's dictates can illuminateideas, and how one can organize one's life in a meaningful way.Chapter one deals with Islam and ecology, the planet Earth, air andwater pollution, deforestation, and the relationship between humanity andanimals. It is stated that Islam teaches humanity to use what is needed accordingto the moral and ethical discipline laid down by the Creator.However, after a brief initial engagement, the author does not deal withthe facts of ecology and the merits of Islamic teaching in this area.254 The American Journal of Islamic Social Sciences 102Chapter two is analyzes Islamic ethics and the environment. Theauthor is shott on the environment, as he concentrates mainly on ethicsaccording to the Shari'ah and humanity's love for the components ofnatmc. He then discusses how people can perfect themselves if they followthe commands of God. The chapter is mtricted to ethical values anddeals only briefly with the envitonment. For some teason, the authordeemed it unnecessary to give historical incidents or quotations that showhow Muslims thinkers analyzed nature and how important it was to themto urge the proper use of environmental and natural mumes.The environmental crisis is an outward manifestation of a crisis ofmind and spirit. There could be no greater misconception than to believeit is Concerned only with endangered wildlife, man-made ugliness, andpollution. We recognize that the Earth's moumes and environmentalpmblems, as well as the possible solutions, ate interconnected in complexways that we ate only beginning to understand. With this recognition, andthe knowledge that we must seek God's guidance, it is hoped that peoplewill begin to understand and care a little more about natute.Chapter thtee is concerned with science within Islam. The author distinguishesbetween science within Islam and the scientific system basedon human thought and the belief that the physical universe is the onlyreality. He describes the methods and uses of science and claims that itis essential that science should ptaise the Creator-scientists must pmducea unity between religious practice and scientific education. The resultingprinciples will help humanity treat the environment with love, gratitude,and care, and will show it how to make the best use of the world'stesoutces. Based on this undemtandmg, it becomes an Islamic duty toconsetve and protect the world and its tesoutces. The author does not gointo the history of Muslim science in order to illuminate the methodsused in the natural sciences to interrelate nature and produce its meaning.However, some idea of the scope of the cutrent debate on environmentalproblems is given, which provides a new approach to the environment.Chapter four examines natural resources. Although the term "resource"is not defined, it documents the main Islamic principles and preceptsconcerning natural resources. The major focus is on land (dividedinto developed and undeveloped) and water, which fottn the necessaryelements for all human life and activity. Islamic land laws and the roleof animals and plants as natural nsowes are also mentioned. In myopinion, he should have explained that "mutces" does not refer to athing or a substance, but rather to a function that may be performed bya thing or a substance or to an operation in which it may take part to satisfya particular need . It in these areas that Islamic teachings ate morerelevant as a guide to achieving humanity's well-being. The contents ofthe chapter are useful and can be easily adapted to a community's needs ...


2021 ◽  
Vol 244 ◽  
pp. 10032
Author(s):  
Galina Semenova

Negative Environmental Impact (NEI) is one of the measures of state control over the level of environmental pollution. The established fee must be paid by all organizations, enterprises and institutions whose activities are associated with a negative impact on nature. Assessing the potential of the tax system that exists today, we have to state that the maximum possible level of the share of revenues from the exploitation of natural resources provided by the tax system as a whole (including direct and indirect taxes) cannot exceed 20%. As for direct taxes on the exploitation of natural resources, they are calculated only by a few percent. The need for reforms in the Russian tax system is obvious. The subject of the study is the types of negative environmental impact. The purpose of the study is to identify ways to improve environmental taxation. Methodology. To study the topic, the rates for emissions of pollutants into the air and into water bodies, and for the disposal of production and consumption wastes according to their hazard class were considered. Results - greening of tax policy is needed, and some of its areas that will completely change the system of waste collection and disposal in Russia are highlighted.


MEST Journal ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 68-74
Author(s):  
Viktor Koziuk ◽  
Oleksandr Dluhopolskyi ◽  
Kazymyr Voznyi

The system of environmental taxes in EU countries is expected to have an impact on reducing greenhouse gas emissions. Since 2010 the emphasis on environmental regulation has shifted towards the EU 2020 strategy. This research continues the previous author’s studies about the environmental measurement of welfare economics. The article tests the hypothesis of the inverse effect of the environmental taxation level on CO2 emissions. The method of cross-correlation analysis was used to confirm the hypothesis. As the dependent variables were chosen emission indicators (CO2, PM2.5mg), and the independent variables were selected environmental taxes, the share of renewable energy, the number of businesses in the country that have an environmental certificate ISO 14001. The level of environmental taxation has a significant impact on the amount of CO2 emissions in the direction of their reduction. The share of renewable energy in final consumption also has a significant impact on the dynamics of changes in the amount of CO2. The analysis of environmental tax revenues in the EU showed the dominance of their fiscal component over the regulatory one.


Author(s):  
Scott M. Moore

It has long been accepted that non-renewable natural resources like oil and gas are often the subject of conflict between both nation-states and social groups. But since the end of the Cold War, the idea that renewable resources like water and timber might also be a cause of conflict has steadily gained credence. This is particularly true in the case of water: in the early 1990s, a senior World Bank official famously predicted that “the wars of the next century will be fought over water,” while two years ago Indian strategist Brahma Chellaney made a splash in North America by claiming that water would be “Asia’s New Battleground.” But it has not quite turned out that way. The world has, so far, avoided inter-state conflict over water in the 21st century, but it has witnessed many localized conflicts, some involving considerable violence. As population growth, economic development, and climate change place growing strains on the world’s fresh water supplies, the relationship between resource scarcity, institutions, and conflict has become a topic of vocal debate among social and environmental scientists. The idea that water scarcity leads to conflict is rooted in three common assertions. The first of these arguments is that, around the world, once-plentiful renewable resources like fresh water, timber, and even soils are under increasing pressure, and are therefore likely to stoke conflict among increasing numbers of people who seek to utilize dwindling supplies. A second, and often corollary, argument holds that water’s unique value to human life and well-being—namely that there are no substitutes for water, as there are for most other critical natural resources—makes it uniquely conductive to conflict. Finally, a third presumption behind the water wars hypothesis stems from the fact that many water bodies, and nearly all large river basins, are shared between multiple countries. When an upstream country can harm its downstream neighbor by diverting or controlling flows of water, the argument goes, conflict is likely to ensue. But each of these assertions depends on making assumptions about how people react to water scarcity, the means they have at their disposal to adapt to it, and the circumstances under which they are apt to cooperate rather than to engage in conflict. Untangling these complex relationships promises a more refined understanding of whether and how water scarcity might lead to conflict in the 21st century—and how cooperation can be encouraged instead.


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