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The article considers the concept of environmental tax, its functional characteristics as a lever of influence on the destructive activities of economic entities. The meaning of environmental tax is represented in many scientific works. But the problem is in less amount of attention to its legal regulation. The current legislation governing taxation is analyzed. According to the Tax Code of Ukraine environmental tax is a nationwide mandatory pavement, which copes with the actual volume of emissions into the atmosphere, discharges of pollutants into water bodies, waste disposal, the actual amount of radioactive waste temporarily stored by their producers, the actual amount of generated radioactive waste and the actual amount of radioactive waste accumulated before April 1, 2009 year. In spite of this, environmental tax has a non-taxation nature. It has two main functions – regulative and fiscal. The environmental taxation system can influence the economical subjects and stimulate them to update production and to use safer technologies. It is emphasized, that the tax administration in Ukraine has apparent disadvantages. It causes the low income, so the environmental protection measures cannot be financed enough. Moreover, the problem connected with allocation of environmental tax is fixed. It is justified, that the income should be directed to the special fund to provide the implementation of ecological measures. On the basis of research of scientific works the necessity of reforming of the specified institute for the purpose of increase of its efficiency to the level similar to European is substantiated. The article includes the comparison of effectiveness of environmental taxation in Ukraine and in European countries. In Europe the polluter pays principle is the main in environmental taxation and means the inclusion of environmental costs in the final cost of goods produced. So it is proposed to increase the tax rate in Ukraine, and to improve its administration. After the research it is made a conclusion that environmental tax is an effective instrument to reach the balance between economical and ecological interests. It provides realization of the main principles of environmental protection. |
