The Impact of Ecological Taxes and Dues on the Quality of the Environment

Abstract

The article is aimed at disclosing the impact of ecological taxes and dues on the quality of the environment. Aspects of ecologization of the economy through the implementation of ecological taxation are researched. The level and systemacity of the introduction of ecological taxes and dues both in Ukraine and in the group of market economy countries is analyzed. The focus is made on the structural problems of implementing and supporting mechanisms for regulating ecological taxes and dues. The role of ecological taxation as an effective link in the system of greening the production and expanding further opportunities to modernize the modern global economy is defined. It is proved that fiscal policy directly influences the dynamics and speed of transformational transitions. The main directions of implementation of ecological taxation are elaborated to prevent and control pollution of ecosystems. It is proved that the product producer’s harming the environment should not only bring stable revenues to the country’s budget, but also change the behavior of the polluter, that is, encourage him to reduce emissions of pollutants, while the saved money be directed to the re-modernization of production. The fiscal proportion of ecological and resource taxes and dues for the period 2010–2019 is defined. The most common taxes and dues in the European Union are researched. A model for the impact of tax regulation on decision-making by ecological pollutants is built up. The main directions for further development of the ecological taxation system in the context of the need for the rapidest ecological solutions is proposed.

Keywords

• ecological taxes
• ecological taxation
• fiscal policy
• ecological problems
• degradation of ecosystems
• tax remissions
• narrowly targeted subsidies