IMPROVEMENT OF ENVIRONMENTAL TAXATION OF DOMESTIC ENTERPRISES

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
  • DOI -
  • Views 116
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How To Cite

I. B. Hobyr (2018). IMPROVEMENT OF ENVIRONMENTAL TAXATION OF DOMESTIC ENTERPRISES. Причорноморські економічні студії, 29(2), -. https://europub.co.uk./articles/-A-536594