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Information × Registration Number 0223U003145, 0122U000777 , R & D reports Title De-shadowing and regulatory efficiency of environmental taxation: optimization modeling to ensure national security and rational use of nature popup.stage_title Head Samusevych Yaryna V., Кандидат економічних наук Registration Date 01-04-2023 Organization Sumy State University popup.description2 The object of research is economic relations that arise between state authorities and business in the process of forming and functioning of the environmental taxation system. The goal is scientific substantiation of the optimal load from environmental taxes and their ratio with other taxes, which ensures not only the fiscal and regulatory efficiency of environmental taxes, but also the level of the total tax load becomes optimal, a balance is achieved in the chain "national security - detinization of the economy - rational nature management ". During the study, such methods as logical-historical, system-structural analysis, panel regression analysis, time series analysis, lag modeling, bibliometric analysis were used. The positive impact of environmental taxation on improving a number of environmental parameters (reducing the level of environmental pollution) was empirically confirmed. , energy (increasing the scale of renewable energy as opposed to traditional) and economic (improvement of the balance of payments) security, as well as on the detinization of the economy (the increase in revenues from environmental taxation is the reason for the decrease in the scale of the shadow economy). Ratings of individual types of environmental taxes have been constructed according to the level of their regulatory efficiency in terms of various taxation objects (energy, waste, pollution, use of natural resources, etc.). The national specifics of the causal relationships between environmental taxation and the shadow economy were identified, as well as the amount of uncollected tax revenues due to the shadow economy in individual countries and on average across the panel. The system of determinants of ensuring rational nature use, security and de-individuation of the national economy, which comprehensively combines the socio-economic and regulatory environment, has been formalized Product Description popup.authors Vakulenko Ihor А. Vysochyna Alina V. Voronenko Viacheslav I. Horodetska Maryna O. Humenna Yuliia H. Kobushko Iana V. Mynenko Serhii V. Rekun Maksym Yu. Samusevych Yaryna V. Serhiienko Yuliia S. Skvortsova Polina O. Tenytska Iryna A. Tiutiunyk Inna V. popup.nrat_date 2023-04-01 Close