IMPROVEMENT OF ENVIRONMENTAL TAXATION OF DOMESTIC ENTERPRISES
Journal Title: Причорноморські економічні студії - Year 2018, Vol 29, Issue 2
Abstract
This article defines the necessity of introduction of measures on improvement of environmental taxation. The role and importance of environmental taxation in achieving sustainable development of the enterprise has indicated. The elements of taxation, namely, the list of payers, the base and the object of taxation, rates of fees that relate to the use of natural resources and impact on the environment: environmental tax, rent, land tax have defined. The ways of improving the current system of environmental taxation have identified. It is defined that the improvement of the environmental tax would contribute to the implementation of environmental taxes regulatory functions.
Authors and Affiliations
I. B. Hobyr
Keywords
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- EP ID EP536594
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