Iron Ore Use as a Potential of Sustainable Development of Industrial Regions of Ukraine: Aspects of Environmental Taxation
| Autor: | Zoya Baranik, Adam Bodyuk, Larysa Hromozdova, Nelina Khamska, Uriy Makhortov, Nina Kukhar, Carlo Adami |
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| Jazyk: | angličtina |
| Rok vydání: | 2021 |
| Předmět: |
Sustainable development
environmental tax covid – crisis sustainable development subsoil use Natural resource economics economic geology iron ore Social Sciences Environmental pollution engineering.material Natural resource tax rate Tax rate Budget support industrial regions Tax revenue deposits Iron ore Order (exchange) engineering Business environmental pollution |
| Zdroj: | SHS Web of Conferences, Vol 126, p 01001 (2021) |
| ISSN: | 2261-2424 |
| Popis: | The article investigates the resources potential of Ukraine, which is not used effectively enough for the needs of sustainable economic development of industrial regions. The article aims to identify ways to increase the eco-tax base in order to improve the budget support for sustainable development of the iron ore subsoil use and synergetic development of industrial regions of Ukraine. The normative-legal base of subsoil users' taxation is investigated. The necessity of ecological taxation is substantiated as the consequence of enterprise activity is actual environmental pollution. Applied innovations in the method of calculating the environmental tax are proposed. They consider the factor of ownership of natural resources and the discount change in their value over time, which will ultimately increase tax revenues to the budget. It is recommended to introduce the author's approach in the methods of calculating the environmental tax in the field of iron ore subsoil use, which synergistically affects the development of industrial regions of Ukraine. It is justified that the COVID - crisis is a heavy burden on local and state budgets. Therefore, it is necessary to further optimize the system of environmental taxation in order to increase environmental contributions to the budget. |
| Databáze: | OpenAIRE |
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