SOME ASPECTS OF TAX REGULATION IN ECOLOGICAL SPHERE OF UKRAINE
Journal Title: Порівняльно-аналітичне право - Year 2016, Vol 3, Issue
Abstract
The article discusses some aspects of legal regulation of taxation in the environmental sphere in Ukraine. The study is based on analysis of practice of application of environmental taxation in the EU countries (Germany, Denmark, Finland, Netherlands, Sweden) where we have introduced full or partial exemption of goods (works, services) from value-added tax for the subjects of ecological entrepreneurship; full or partial exclusion of necessary equipment for the production of environmental purposes from the taxable base for tax on property of enterprises and the number of environmental taxes. A dedicated system of tax levers of Ukraine in the environmental sphere: 1) environmental tax; 2) annuity payments; 3) tax credits for certain taxes. The ways of improvement of standards of the Tax Code of Ukraine concerning broadening the base of taxation environmental tax; the introduction of “eco-oriented” rules of the land tax, tax on profits of enterprises and excise duties.
Authors and Affiliations
Ю. О. Костенко
Keywords
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