Theoretical aspects of ecological taxation: domestic and international practices
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 10, Issue
Abstract
At the current stage of development of the society, a prominent place among the global problems of humankind is held by ecological problems related to preservation and recovery of the natural environment to ensure compliance with the priorities of sustainable development. Eco-taxation largely serves as a conventional instrument employed by the government for the purpose of limiting the detrimental effect of economic activities upon the state of environment. In the meantime, continuous ongoing modifications of eco-taxation systems in search for the most efficient approach stipulate the necessity to develop ways of maximizing the use of eco-tax potential as a tool for minimization of unsustainable use of natural environment. The article incorporates a comparison of domestic and international eco-taxation. Generalization of theoretical concepts of global leading scholarly views enabled to systematize the most intricate essential characteristics of eco-taxation. The work establishes the relevance and topicality of creating an effective system of eco-tax functioning in respect of high significance of ecological problems within the rating of global problems of humankind. Generalization and analysis of European practices in the sphere of exo-taxation provided in the paper testifies to the availability of a broad range of eco-taxes as well as popularity of environmental reforms according to the type of eco-tax amongst the top highly developed countries in the world. Eco-taxes are considered an efficient instrument of environmental policy and are employed as a means of control and prevention of natural environment pollution. From the standpoint of sustainable development concept, use of economic mechanism in the environmental activities promotes the development of innovative technologies, forcing economic entities engaged in polluting activities to use more environmentally safe or to create brand new eco-friendly technologies.
Authors and Affiliations
Oksana Kostiantynivna Yelisieieva, Oleksandra Oleksandrivna Vasylieva
Keywords
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