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Prospects for development of environmental taxation in Ukraine

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.