scholarly journals Prospects for development of environmental taxation in Ukraine

2020 ◽  
Vol 2020 (10) ◽  
pp. 112-126
Author(s):  
Vitalii OSTROVETSKY ◽  
Keyword(s):  
Natural Resources ◽  
Environmental Protection ◽  
Economic Incentives ◽  
Reduction Factor ◽  
State Regulation ◽  
Nature Management ◽  
Environmental Damage ◽  
Economic Instruments ◽  
Environmental Situation ◽  
Environmental Measures

The development of technologies entails the deterioration of both the global environmental situation and at the regional level. The solution of environmental issues is directly related to the use of natural resources, as well as the utilization of the economic system, including through the transformation of waste into raw materials for energy production, various materials, reduction of toxic emissions into the air, water, biodiversity, etc. The main economic instruments of environmental protection and improvement of the ecological situation, which are used in world practice for these purposes, are analyzed. Among them are special taxes, pledge-refundable schemes and expanded business responsibility. The analysis of economic instruments of state regulation of nature management and sources of funding for environmental measures in Ukraine suggests that it needs to be revised and systematized with a scientifically sound definition of the parameters of mandatory payments in favour of the state and the proportions of natural distribution resource payments between the parts of the budget system to prevent the scattering of financial resources and their targeted use to finance environmental protection programs and improve the environmental situation in Ukraine. The expediency of strengthening the integration of such payments into the structure of existing taxes on goods (excise tax on gasoline), while maintaining environmental incentives, in particular, coordination with the taxation of corporate profits, for example, in the form of a reduction factor in the case of their include cost. In this case, the environmental component of taxation should correspond to the scale of environmental damage and is the basis of the mechanism for calculating tax payments or other economic incentives. This can be ensured by deepening the differentiation of tax rates depending on the damage to the environment, as well as the conditions of use of natural resources, the availability of certification of nature management enterprises according to ISO 14000 standard.

scholarly journals Economic instruments for the implementation of state environmental policy

2020 ◽  
Vol 8 (5) ◽  
pp. 5-12
Author(s):  
Hryhorii Bukanov
Keyword(s):  
Sustainable Development ◽  
Environmental Policy ◽  
Environmental Protection ◽  
Policy Instruments ◽  
Economic Incentives ◽  
State Regulation ◽  
Green Economy ◽  
Nature Management ◽  
Economic Instruments ◽  
Environmental Goods

The article considers ecological and economic instruments in the context of implementation of the state ecological policy and sustainable development of regions. The number of eco-policy instruments used for economic protection of the environment is constantly changing and expanding. The features that characterize economic instruments are identified: the theoretical basis for the use of economic instruments is the idea of external environmental costs, which are expressed in the negative forms of impact of production and consumption of the environment; secondly, environmental and economic instruments are aimed, on the one hand, on the economic support of rational nature management, and on the other - on environmental protection; third, the basis for the practical application of economic instruments are the principles of "polluter pays" and "user pays"; fourth, economic instruments contribute to the development of a "green" economy, which is the driving force of sustainable (balanced) development. Environmental and economic instruments determine the financial strategy, and this is a solid foundation for the concept of sustainable development. There are two main groups of environmental and economic instruments of state regulation in the field of environmental protection: the first group is represented by fiscal and budgetary economic instruments (environmental taxation, environmental payments and fees, environmental regulation and penalties for violations of environmental legislation), the second group of economic instruments for the implementation of state environmental policy is related to the system of financial and economic incentives for environmental activities (preferential taxes, soft loans, subsidies, market formation of environmental goods and services). The main directions of improving the implementation of economic instruments of public administration in the field of environmental protection are identified.

CURRENT STATE OF FINANCING ENVIRONMENTAL MEASURES IN UKRAINE

2019 ◽  
Vol 4 (4) ◽  
pp. 241-249
Author(s):  
Nataliya KOVSHUN ◽  
Nataliya PIATKA
Keyword(s):  
Natural Resources ◽  
Environmental Protection ◽  
Social Transformation ◽  
Financial Support ◽  
Capital Investments ◽  
Nature Protection ◽  
Rational Use ◽  
Current State ◽  
Environmental Measures ◽  
Main Components

Introduction. The processes of globalization and social transformation have made environmen-tal conservation a priority, and therefore require some action to be taken to address environ-mental issues and the rational use of natural resources. The solution of the existing problems depends to a great extent on the functioning efficiency of the financial security system established in the country, the established composition and the volume of financing sources and certain directions of their use, which necessitates their scientific-based analysis. The purpose of the study is to investigate the state of financing environmental measures in Ukraine, to study the directions, dynamics and structure of costs for environmental protection, identifying features of financing environmental protection. Results. The comprehensive analysis of the dynamics of costs for environmental protection and rational use of natural resources is carried out. The main components of environmental expenditures are identified. Costs for environmental protection and rational use of natural resources by financing sources have been structured. The dynamics and structure of capital investments by nature conservation measures are investigated. The dynamics of the share of expenditures for environmental protection and rational use of natural resources in the GDP of Ukraine, as well as the share of capital investments (environmental) in the structure of capital investments of Ukraine are analyzed. The features of the current state of financing environmental protection and rational use of natural resources are highlighted. Conclusions. The results of the research made it possible to identify the main problems in the field of financial support for environmental protection and to outline the ways of their solution. The necessity of investments mobilization into nature protection activity is proved through development of appropriate means of economic stimulation and their legislative fixing, which will allow to solve the problem of financial support of environmental protection by diversification of financing sources. Keywords: costs for environmental protection, environmental activities, environmental measures, recurrent costs, capital investments, cost structure, financial support.

scholarly journals Comparative Legal Analysis of the Legislative Bases of Environmental Management in the CIS Countries

2017 ◽  
pp. 140-145
Author(s):  
Азим Ходжаев ◽  
Azim Hodzhaev
Keyword(s):  
Environmental Education ◽  
Natural Resources ◽  
Environmental Control ◽  
Economic Incentives ◽  
Environmental Damage ◽  
Legal Analysis ◽  
Environmental Legislation ◽  
Cis Countries ◽  
State Programs ◽  
Legal Mechanism

On the basis of the provisions of environmental legislation of countries of Commonwealth of Independent States the comparative legal analysis of legal bases of natural resources rational usage is given. The specific features of ecological-legal mechanism of provision of natural resources rational usage in the studied countries are determined. Relations between rational, steady, complex, effective and economical natural resources usage are analyzed. The legal essence of natural resources rational usage as a principle, condition, an element and requirement in the system of ecological-legal mechanism is defined. The major systematic elements of the legal mechanism of natural resources rational usage such as principles of environmental legislation, governance, economic mechanism, state programs, environmental requirements, standards, limits, environmental monitoring, environmental assessment, monitoring, research, system of compensation for environmental damage, environmental education, legal liability, and others are specified. It is concluded that foreign countries legislation defines it as a principle of environmental legislation, conditions for sustainable economic and social development, element of environmental education, type of environmental responsibilities of citizens, problem of environmental control, conditions for the use of economic incentives, object of government programs, requirements of special use of nature. The priority directions of improving norms of the ecological legislation, directed on providing natural resources rational usage are offered. The conclusion about possibility of using of the rules laid down in the legislation of studied states in the legislation of Uzbekistan is made.

scholarly journals Strategic Directions of Environmental Management in the Region

2019 ◽  
Vol 7 (14) ◽  
Author(s):  
Hanna Serh. Pakulina
Keyword(s):  
Environmental Policy ◽  
Natural Resources ◽  
Environmental Protection ◽  
Environmental Problems ◽  
Environmental Strategy ◽  
Gradual Improvement ◽  
Environmental Situation ◽  
The Future ◽  
Environmental Activities

In the article the author scientifically justified the choice of strategic directions of environmental activities in the region, which provide the formation of a real trend of gradual improvement of the environmental situation. The author uses a variety of methodological tools. The tools include methods of analysis, generalization, design, statistical methods. Aggravation of environmental problems requires regionalization of environmental policy, regulation and management of natural resources in the long term. Currently, the need to develop an effective strategy for environmental protection in the region is being actualized. Environmental consequences of economic activity arise and manifest themselves in a particular area. The local nature of anthropogenic impact on the processes of reproduction of natural resources and the state of the environment require the search for ways to effectively solve environmental problems, taking into account the characteristics of natural factors and conditions of the territory. It is necessary to analyze the specifics of the production and spatial structure of the regional production complex. The development of the environmental strategy provides for the definition of the environmental mission of the region and its ecological image of the future. When developing the strategy, priority environmental goals and objectives are selected. These tasks are then detailed in specific environmental programs. Further, the mechanism of their implementation is developed, the analysis and evaluation of the results and consequences of the implementation of programs are carried out. At the same time, the ecological mission of the region and its ecological image of the future are based on the analysis of internal and external factors that affect the formation of the ecological situation in the region. Further opportunities and threats for ensuring ecological safety of development of regional economy and habitat of people are revealed. The authors consider the regional environmental program as the main tool for planning, forecasting and practical implementation of regional environmental policy. The regional environmental programme facilitates the coordination of environmental activities in the region. Regional programs are developed within the framework of long-term forecasting and include strategic interests of Ukraine. The conditions of implementation of the environmental strategy in the region and the problems of creating economic tools to stimulate environmental protection measures, modern legal support of environmental policy are analyzed. The authors identify the features of financing environmental activities in Ukraine and explore innovative aspects of environmental safety of the national economy. The researchers revealed the place of the ecological subsystem in the structure of programs of socio-economic development of the region, analyzed the basic methodological and methodical bases of formation of the strategy of environmental protection in the region. The authors scientifically justified the choice of strategic directions of environmental activities in the region, which provide the formation of a real trend of gradual improvement of the environmental situation. The recommendations on improving the management mechanism of the regional ecological and economic system are substantiated.

scholarly journals Perspectives for the Development of the Environmental Taxation System: Consolidation, Differentiation, Expansion of the Tax Base

2020 ◽  
pp. 64-69
Author(s):  
V. Ostrovetskyy ◽  
Keyword(s):  
Environmental Protection ◽  
Supply And Demand ◽  
Economic Incentives ◽  
State Regulation ◽  
Environmental Taxation ◽  
Political Crisis ◽  
Tax Base ◽  
Global Issues ◽  
Current Economic Situation ◽  
Market Relations

The current economic situation in Ukraine, which is exacerbated by several global issues, such as the political crisis in eastern Ukraine and the spread of COVID-19, requires continuous improvement and development of new environmental instruments to be developed based on balancing state and society as well as preserving the country's natural resource potential for future generations. The system of environmental protection instruments must ensure the efficient functioning of the economic system and not create an excessive burden. Economic instruments: taxes, licenses, quotas, fees, special permits, are gradually replacing the command-administrative methods of environmental management, the system of which was built based on special subsidies, the use of which justified itself in centralized management of the economy in Soviet times. However, in the conditions of the development of market relations, which are based on the principles of democracy, entrepreneurship, development of various forms of ownership, the system of subsidies proved to be ineffective. To replace it began to develop a system of economic incentives for environmental protection, the main elements of which are accessible to the object of use (license, permit), as well as a special fee, tax, the parameters of which are set depending on the scale of damage (pollution) in absolute values or as a percentage of the cost of production. Among the main tools for regulating the environmental aspects of industrial production, first of all, are those that regulate the supply and demand for goods (services), the production and sale of which harms consumers and the environment. Based on the analysis of the dynamics and structure of the main macroeconomic proportions, as well as methods of state regulation of market relations, the article emphasizes the need to adhere to the concept of "green" growth, including through the development and consolidation of environmental taxation. Among the areas of activity in this area, it is proposed to deepen the differentiation of environmental taxation parameters and expand the tax base (expansion of the list of goods, production (consumption) of which is subject to environmental taxation).

scholarly journals FEATURES OF RATIONAL ENVIRONMENTAL USE IN THE RUSSIAN FEDERATION IN THE CONTEXT OF ACCUMULATED ENVIRONMENTAL DAMAGE

2020 ◽  
pp. 108-124
Author(s):  
V.M. Pitulko ◽  
R.R. Ilyushchenko ◽  
V.V. Kulibaba
Keyword(s):  
Natural Resources ◽  
Negative Impact ◽  
Three Dimensional ◽  
Assessment Model ◽  
Nature Management ◽  
Environmental Damage ◽  
Economic Systems ◽  
Self Healing ◽  
Rational Nature ◽  
Municipal Level

Rational nature management includes assessment and compensation of environmental damage to the owner of natural resources, which is possible only within the updated three-dimensional boundaries of its infliction. Objects of past environmental damage at the regional and municipal levels prevail, the risks and impacts of which are poorly studied and carry the potential of local secondary negative impact. The article analyzes the issues of rationality of nature management during the accumulation of past environmental damage. Attention is drawn to the paragenetic nature of the economic and environmental components of the degradation of biosphere objects, where the suffering party is not a cadastral land plot, but a changing ecosystem, which in the concept of sustainable development is the main object of management. However, past environmental damage is often characterized only as a payment for pollution and lost natural resources, which is not enough to prevent or eliminate it. The use of a risk assessment model for the development of specific microflora at sites of past environmental damage under conditions of a long cycle of soil resistance makes it possible to formulate effective solutions to stimulate the self-healing of zonal geosystems, including the neutralization of heterogeneous waste water disposal systems from heavy metals.The interrelation of natural-economic systems and the damage caused by them, their interaction with the economy and the environment at the municipal level are discussed. Rational use of natural resources in these conditions often develops with a conflict of interests between the agrarian and mining complexes.The article outlines the main directions of the systemic fight against objects of past environmental damage at the most massive (municipal) level. The connection of municipal resources to the elimination of objects of past environmental damage will optimize the ecological renovation of territories. The methodology for the rehabilitation of technogenic geosystems, including standard remediation solutions, is only a tactical means of eliminating objects of past environmental damage. The strategy of truly rational nature management consists in the development and implementation of the Concept of preventive prevention of the formation of objects of past environmental damage. Typical measures for the rehabilitation of land resources of natural and economic systems are aimed at increasing their market value, providing in general an increase in the natural potential of disturbed territories. The proposed recommendations affect not only compensation for harm, but also the motivation to stimulate the elimination of objects of past environmental damage. The originality of the author’s solution to the problem of past environmental damage consists in assessing the accumulated environmental damage only within the changed part of the geosystem, and not within the entire considered cadastral site.

Ecologization of economic relations in the system of economic process management

2021 ◽  
pp. 7-16
Author(s):  
Valentyna Antonenko ◽  
◽  
Olena Sukhina ◽  
Olha Popova ◽  
Yana Diakova ◽  
...  
Keyword(s):  
Natural Resources ◽  
Management System ◽  
Systems Approach ◽  
Economic Incentives ◽  
Practical Significance ◽  
Nature Management ◽  
Economic Management ◽  
Economic Interests ◽  
Economic Relations ◽  
Business Entities

Objective: to investigate the problem of greening economic relations in the management of economic processes to determine the essential content of this category, to outline the main problems and identify existing obstacles to its greening of economic relations in the management of economic processes, as well as to try to develop an economic management mechanism. on the financial interests of the participants involved in the processes related to the use of natural resources. Method. The research led to the use of methods of scientific knowledge: formal logic, analysis and synthesis, systems approach, theoretical generalization, causation, scientific assumption, comparison, expert research methods. Results. The study showed that in defining the essence of the category of "greening" in scientific circles has not yet formed a single approach; scientists hold different views on this. It is established that quite a few of them understand the issues of integration of ecological and economic aspects of greening. The article defends the position on the need for such an integration combination. The interaction and relationships of participants in the process of greening, which the authors include society as a whole, the state and enterprises that use natural resources in their economic activities. The inclusion of economic incentives in the mechanism of environmental management, which is based on the economic interests of these entities, is justified. The main legislative acts regulating economic relations in the management system of economic processes taking into account the requirements of environmental nature are analyzed, a comparative analysis of the main provisions and identified imperfections of institutional tools for greening economic relations in the management system of economic processes in Ukraine. The author's definition of the concept of "greening" as a complex phenomenon formed on the basis of a combination of systems of processes and measures for the effective from the standpoint of economic and environmental criteria for the use of natural resources. The order of combination of economic interests in the system of greening of management of economic processes is specified. Scientific novelty. The essence of greening is defined as a system of processes and measures for the management and use of natural resources that meet the criteria of efficiency and savings, requirements for reducing the destructive impact on society and the environment, and are based on economic interests of all economic actors participation in the implementation of these processes and measures. The interaction of these economic entities is studied and the necessity of reforming the fiscal levers of influence on the users of natural resources is substantiated. Practical significance. The study proved the need to clarify the content of economic relations in management processes and increase the environmental and economic efficiency of the interests of business entities in modern conditions. The presented scheme creates preconditions for development of the effective mechanism of restoration of natural resource potential and increase of efficiency of managing. Key words: greening, natural resources, nature management, economic interests, management, integration, stimulation.

scholarly journals THE FOREIGN EXPERIENCE OF GREEN GROWTH ECONOMIC TOOLS IMPLEMENTATION

2019 ◽  
Vol 21 (3(72)) ◽  
pp. 53-61
Author(s):  
V.M. KRYKUNOVA ◽  
H.V. ZHOSAN
Keyword(s):  
Natural Resources ◽  
Developed Countries ◽  
Economic Incentives ◽  
Point Sources ◽  
Environmental Taxes ◽  
Environmental Damage ◽  
Green Growth ◽  
Transport Services ◽  
Economic Tools ◽  
Growth Economic

Topicality. The increase of anthropogenic impact on the ecological component of the entrepreneurship environment has caused both the threat of irreversible consequences for the natural resources quality and for the very environment of existence, and the critical socio-economic consequences at the macro and micro levels. This led to the including of ecological vector to the economic growth model, the integration of economic and environmental components of economic systems development. To take into account the ecological aspects of economic activity the specific environmental policy with various economic tools is to be developed and implemented. Aim and tasks. The purpose of the article is to study the current practice of "green" growth economic tools use, scale and directions of their implementation in different countries. The results obtained are important in the theoretical and applied area and can be used for scientific purposes and when implementing the strategy of "green" growth of the Ukrainian economy. Results. Environmentally related taxes represent about a third of the instruments in the PINE database. The OECD tax bases covered include energy products (including vehicle fuels), motor vehicles and transport services, measured or estimated emissions to air and water, ozone depleting substances, certain non-point sources of water pollution, waste management and noise, management of water, land, soil, forests, biodiversity, wildlife and fish stocks. In 2016, the highest share of taxes on energy resources takes place in Italy � 2.83% of GDP, transport taxes, and others � in Denmark (1.56% and 0.22% of GDP, respectively). Tradable permits are used to allocate emission or resource exploitation rights. Today more than 100 different tradable permit systems are operating in more than 33 countries. In 2018, the state budget of Ukraine received 2.3 billion UAH of environmental tax (for polluting emissions, discharges and disposal of waste). In general, these revenues account for 0.32% of tax revenues. A more detailed analysis showed that the growth of environmental taxes was accompanied by emission reductions in general. At the same time there is a positive dynamic of the emissions from stationary sources of pollution, while emissions from vehicles decreased significantly, that led to a general negative dynamic. Conclusion. In Ukraine, there is a discrepancy between the urgent needs of ecological and economic development and the imperfection of the tools and forms of management used, the economic incentives for rational use of nature. The lack of general list of issued (re-issued) emission permits results in the loss of control over the volume of emissions. In developed countries, the environmental regulation economic tools' stimulating importance for the development of economy and entrepreneurship is growing. They that help ensure the correspondence between production price and natural resources costs, the reimbursement of expenses caused by damage to the environment, compensation of environmental damage by the direct pollutant.

THE BIOAGRICULTURE-ECOLOGY SYNERGY

2020 ◽  
Vol 18 (Suppl.1) ◽  
pp. 560-563
Author(s):  
N. Kostadinova
Keyword(s):  
Natural Resources ◽  
Environmental Protection ◽  
Organic Farming ◽  
Statistical Methods ◽  
Economic Activity ◽  
Nature Management ◽  
Natural Conditions ◽  
Environmental Consequences ◽  
Analysis And Synthesis ◽  
The Impact

Agriculture affects nature and natural resources, changes the environment, and causes environmental problems. But as an economic activity it is directly related to natural conditions and dependent on natural forces. And nature management leads to environmental consequences. Organic farming has a lesser impact on the environment and contributes to its protection. The purpose of this study is to monitor the impact of organic farming on ecology and environmental protection. To achieve this goal the following tasks are solved: analyzing the state and development of organic farming in Bulgaria; studying the impact between organic farming and ecology; to substantiate the conclusions and recommendations of the study The methods and approaches used to achieve the goal and solve the problems are analysis and synthesis, systematic, synergetic and structural approach, induction and deduction, statistical methods, expert evaluations. The expectations of the study are to establish that there is a potential for the growth of organic farming which has an impact on environmental protection.

Legal Problems of the Formation and Development of the Institute of Environmentally Unfavourable Territories

2020 ◽  
Vol 11 (5) ◽  
pp. 1215
Author(s):  
Ainura Zharylgasynkyzy NURUTDINOVA ◽  
Sabigul Dzhanabaevna BEKISHEVA
Keyword(s):  
Natural Resources ◽  
Technical Progress ◽  
Legal Regulation ◽  
International Experience ◽  
Environmental Damage ◽  
Legal Regime ◽  
Environmental Situation ◽  
Legal Problems ◽  
Human Habitation ◽  
The Republic

The legal regime of environmentally unfavourable territories is studied in the article. Nowadays, more and more areas of the territory of Kazakhstan are exposed to unfavourable impact on the environment due to the increasing influence of developing scientific and technical progress. These activities do not only harm environmental systems and individual natural resources but also complicate and sometimes make it impossible for citizens to live in these areas. Such areas of the territory need to be restored, the damage should be compensated, and the inconveniences of human habitation should be compensated. Thus, there is a need to establish special legal regimes governing the respective responsibilities of those who carry out activities that degrade the environmental situation in these areas, the authorities, and the rights of citizens living in these areas. The objective of the presented study is to analyze the legislation regulating the legal regime of environmentally unfavourable territories in the Republic of Kazakhstan and the international experience of such regulations. As a result of the research, the authors conclude that it is necessary to develop a comprehensive legal regulation to address most of the issues of ensuring the restoration of environmentally unfavourable areas, compensation for environmental damage, and reimbursement to the population.

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