Стратегічні аспекти екологічного податку в національній економіці

Abstract

У статті досліджено стратегічні аспекти екологічного податку в національній економіці. Доведено, що чим вище рівень невизначеності, викликаний нестабільністю в суспільстві, тим більше значення стра- тегічного планування, а одним з основних інструментів регулювання соціально-економічного зростання суб’єктів господарювання є податки та збори. Проаналізовано сучасні проблеми, пов’язані з екологіч- ним податком в Україні, та основні соціально-економічні аспекти, які впливають на надходження від цього виду податку та на дисципліну сплати податку. Запропоновано напрями удосконалення системи екологічного оподаткування, за допомогою впровадження яких з’являється можливість підвищити ефек- тивність та дієвість екологічного податку. Основною невирішеною частиною проблеми дослідження є відсутність єдиної концепції щодо оптимізації екологічного податку в національній економіці.

The article examines the strategic aspects of the environmental tax in the national economy. It is proved that the higher the level of uncertainty caused by instability in society, the more important strategic planning becomes, and one of the main tools for regulating the socio-economic growth of economic entities is taxes and fees. The current problems related to the environmental tax in Ukraine and the main socio-economic aspects that affect the revenue from this type of tax and the discipline of tax payment are analyzed. The directions of improvement of the system of ecological taxation by means of which introduction there is an opportunity to increase efficiency and effectiveness of the ecological tax are offered. The main unresolved part of the research problem is the lack of a single concept for optimizing the environmental tax in the national economy. Environmental tax – a national mandatory payment, which is based on the actual volume of emissions into the atmosphere, discharges of pollutants into water bodies, waste disposal, the actual amount of radioactive waste temporarily stored by their producers, the actual amount of generated radioactive waste and volume of radioactive waste. Currently, the system of environmental taxation in Ukraine is inefficient and does not meet all the needs of the state in terms of environmental protection. Despite the fact that revenues from this tax are growing, the share in the structure of the country’s GDP is very low and has a negative trend. Today there are problems that are an obstacle to the effective application of the environmental tax in the national economy. First of all, it concerns the economic and social sphere of the country. Therefore, it is necessary to fully reform and improve the environmental tax in Ukraine in order to increase the social responsibility of economic entities and the rational distribution of revenues from this tax to the budget, which will reduce and compensate for the negative impact of economic entities on the environment. The current state of environmental taxation in Ukraine is inefficient in terms of its share in GDP and targeted use. This is due to a number of reasons, both in the field of specific taxation and in the socio-economic sphere of the country. Although environmental tax rates are rising steadily today, the tax system still needs some economic and legislative changes to ensure that tax policies are effective in the greening process. Only through economic reform and improvement of the current environmental taxation and other important instruments of environmental regulation, Ukraine will be able to achieve harmonization of different levels of interests in the production and consumption of nature and introduce effective regulated environmental and economic behavior of economic entities, both de jure and de facto. The purpose of further research in this area is to identify sources of fiscal function of this tax and the introduction of incentives that would encourage environmental taxpayers to adhere to tax discipline and perceive the environmental tax not as an avoidable punishment, but as a tool to compensate for their negative impact on the environment.