LEGAL REGULATION OF TAXATION OF ACTIVITIES RELATED TO THE USE OF TECHNOGENIC DEPOSITS
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 2, Issue
Abstract
In the article the author raises questions of definition and resolution of problems of legal regulation of administrative-legal regime of the use of man-made deposits in Ukraine. The author described a system of normative legal acts in the sphere of administrative-legal regime of technogenic deposits. It was determined that the existing legislation rather fragmentarily and incompletely solved the problem of settlement of social relations associated with the use of technogenic deposits, maintenance of ecological safety of such activities, and the implementation of supervisory and permit the production of a public administration in the sphere of environmental protection. The author of the expediency of the formation of a special Law of Ukraine on the legal regime of use of technogenic deposits. It is established that payment of the environmental tax in case of using technogenic deposits and technogenic-mineral formations remains uncertain, in general it can be applied or not. After all, despite the fact that the norms of the Tax Code of Ukraine are not directly defined as the basis for the application of the norm on collecting environmental tax from economic entities, if as a result of their activities technogenic deposits, sledges, tailing dumps, and other technogenic-mineral education, environmental damage, in particular, subsoil plots, land plots, atmospheric air is applied. In addition, the negative impact on the landscape of the region where anthropogenic and mineral formation arises is caused, thus violating the requirements of the European Landscape Convention ratified by the Verkhovna Rada of Ukraine on September 7, 2005, that the landscape is a key element of human and social well-being and its protection, management and planning leads to the emergence of rights and responsibilities for each person. It is substantiated that there is a situation of lack of interest of economic entities, firstly, in the implementation of the state assessment of the technogenic and mineral formation, after all, after such an environmental assessment, the ownership of such an object is established in the state and it becomes a composite state fund of mineral deposits; secondly, the further use of the technogenic deposit requires the economic entity to obtain a special permit, which inevitably leads to bureaucratic red tape, additional material costs in the form of payment for their receipt, as well as the likely corruption component that may arise as a result of an uncontrollable subjective factor in making managerial decisions In the field of environmental protection; and thirdly, there is the question of additional taxation of the enterprise. The need to improve the economic and environmental mechanism for the use of technogenic deposits and technogenic-mineral formations is noted. It was stressed that a favorable tax regime for the use of technogenic deposits, encouragement of economic entities in applying the most effective methods of their development, should be established by tax legislation.
Authors and Affiliations
О. В. Гладій
Keywords
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- EP ID EP476178
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