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Information × Registration Number 0212U001992, 0112U005557 , R & D reports Title Improvement of fiscal and environmental performance natural resources payments (tax using natural resource potential of Ukraine) popup.stage_title Head Serebryanskiy D., Registration Date 05-12-2012 Organization Research Institute of Financial Law popup.description2 Report on research consists of 257 p. (without appendixes - 250 p.), 28 figures, 33 tables, 4 appendixes, 113 references. The object of research is natural-resource payments. The purpose of research is a system of financial relations among the states and entities about the use of natural-resource payments to regulate the social, economic and ecological processes in Ukraine. Methods: method of logic synthesis, systematic approach, methods for international comparative analysis, inductive and deductive methods, methods of comparative, structural and functional analysis, retrospective analysis. Methods of economic analysis, theory of statistics, economic and mathematical modeling, methods of multivariate statistical analysis, including correlation and regression analysis. Results. This research investigates the evolution of scientific views regarding taxation using natural resources. Characteristics of taxation of natural resources in Ukraine realized. Examined global trends of taxation of extractive industries, and taxation of energy consumption. The relationship of fiscal transparency and dependence on exports of natural resources described. The analysis of factors of anthropogenic impact on the environment and environmental taxes as a tool to influence them realized. The dynamics and structure of natural-resource payments analyzed, evaluated their fiscal and environmental efficiency in the tax system of Ukraine, examined trends in energy subsidies in Ukraine. The risks of illicit financial flows in the extractive industries described. Innovative aspect. In this research calculated correction coefficients on a scale depending on the amount of above-limit permitted discharges of pollutants directly into the water and waste disposal. This will ensure the companies, institutions, organizations financial incentives for retention within the approved limits for environmental pollution and harsher penalties for companies, institutions and organizations that significantly exceed the limits through the use of marginal maximum ratio, ensure compliance with current legislation on standards for maximum allowable discharge of pollutants, which are set to gradually achieve the environmental standards of water quality of groundwater, as well as legislation on waste management. Ways of improving the object of taxation of environmental tax developed. Calculated and offered an additional coefficient to the rates of payment for use of mineral resources, taking into account the importance of certain types of minerals for natural capital of Ukraine. Degree of implementation - publications in professional journals, conferences and workshops. Relationship with scientific plans and topics. Research carried out in the framework of scientific support measures provided by the National Action Plan for 2012 to implement economic reform program for 2010-2014 "Prosperous Society, Competitive Economy, Effective State" in "Public Finance Reform" direction and study proposals to the projects of normative and legal acts to implement the National Action Plan for 2012. Recommendations for the use of the results - findings and suggestions can be used in the preparation of the materials, proposals and recommendations, draft legal acts and other documents to the Ministry of Finance of Ukraine and other central executive bodies. Key words: "PIGOVIAN" TAX, ECONOMIC RENT, EXTRACTIVE INDUSTRY, NATURAL RESOURCE PAYMENTS, ENVIRONMENTAL TAX, ROYALTY.5481 Product Description popup.authors Гусятинська Н. А. Дейнека В. Ф. Зубрицький А. І. Кармаліта М. В. Мартинюк В. П. Новицька Н. В. Ночвай В. І. Смірнова О. М. popup.nrat_date 2020-04-02 Close