ЕКОЛОГІЧНИЙ ПОДАТОК ЗА СКИДИ ЗАБРУДНЮЮЧИХ РЕЧОВИН У ВОДНІ ОБ’ЄКТИ В СИСТЕМІ ФІСКАЛЬНОГО РЕГУЛЮВАННЯ ВОДОКОРИСТУВАННЯ УКРАЇНИ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 2
Abstract
Yarotska O.V. Еcological tax for discharges of pollutants into water bodies in system fiscal regulation of water use Ukraine. The priorities resizing rates of environmental tax on discharges of pollutants into water bodies has been proposed. The ways of improving the system of environmental taxation discharges of pollutants into water bodies and financial autonomy regional basis to implement water-saving measures, modernization of water management and protection of infrastructure has been determined. It is proved that the regional policy of the state in environmental water pollution tax is one of the economic instruments for water management at the local level, allowing simultaneously solve two problems - the formation of local government funds and financial resources and restoration of water bodies and limiting environmentally harmful activities in the country. In addition, the use of environmental taxes on discharges of pollutants encourages businesses to upgrade production and technical base and the introduction of safe technologies. It is established that the budget revenues and expenditures for water protection measures will increase as a result of improvement of environmental taxation in the area of water volume and it will improve the ecological status of water bodies and state environmental security. However, increasing the share of environmental taxes on discharges of pollutants into water bodies will encourage the modernization and construction of new capacity on sewage, the introduction of environmentally friendly, water-saving technologies, shallow production and development of the environmental industry. This way, the area will contribute to preservation and reproduction of the environment and providing favorable conditions for hum an health. Keywords: ecological tax, for discharges of pollutants, rational water use, water bodies.
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