У роботі розглядаються засади екологічного оподаткування, розглянуто хронологію становлення екологічного податку у світі та в Україні, розглянуто законодавчо-нормативну базу екологічного оподаткування.
Проаналізовано стан та обсяги надходження екологічного податку за 2014-2019 рр. в Україні, оцінено справляння обсягів витрат на захист навколишнього природного середовища.
Запропоновано шляхи вирішення екологічних проблем в Україні та узагальнено досвід впровадження екоподаткової реформи провідними країнами Європи для визначення можливостей її використання в умовах України, розроблено модель виходу України на шлях «Зеленої економіки».
Thesis consists of three chapters. Object of study the process of levying taxes on environmental tax.
The principles of ecological taxation are considered in the work, the chronology of formation of the ecological tax in the world and in Ukraine is considered, the legislative and normative base of ecological taxation is considered.
The state and volumes of the receipt of the ecological tax for 2014-2019 in Ukraine are analyzed, the collection of the volumes of expenses for the protection of the natural environment is estimated.
The ways of solving ecological problems in Ukraine are offered and the experience of introduction of eco-tax reform by the leading countries of Europe for definition of possibilities of its use in the conditions of Ukraine is generalized, the model of an exit of Ukraine on a way of "Green economy" is developed.Thesis consists of three chapters. Object of study the process of levying taxes on environmental tax.
The principles of ecological taxation are considered in the work, the chronology of formation of the ecological tax in the world and in Ukraine is considered, the legislative and normative base of ecological taxation is considered.
The state and volumes of the receipt of the ecological tax for 2014-2019 in Ukraine are analyzed, the collection of the volumes of expenses for the protection of the natural environment is estimated.
The ways of solving ecological problems in Ukraine are offered and the experience of introduction of eco-tax reform by the leading countries of Europe for definition of possibilities of its use in the conditions of Ukraine is generalized, the model of an exit of Ukraine on a way of "Green economy" is developed.
