Experience of foreign countries in the implementation of public administration regarding the taxation of activities related to the use of natural resources
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 3, Issue
Abstract
The article is devoted to determining the features of environ mental taxation in foreign countries. The author justifies for the improvement of the system of economic and environmental stimulation of rational use of natural resources of introduction: 1) an increase in the existing rates of environ mental tax (with an increase by some types of pollutants 5–10 times compared with existing ones); 2) introduce classification systems for pollutants, which will be used as the basis for determining the rate of environmental tax fore missions into the atmosphere, as well as for discharges into water bodies, whelp mechanism of environmental taxation; 3) ensure the targeted use of funds received from the payment of environmental tax.
Authors and Affiliations
Ю. О. Легеза
Keywords
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