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Information × Registration Number 0223U004383, 0120U104522 , R & D reports Title Optimization of environmental taxation of activities that create an excessive burden on the environment popup.stage_title Head Novytska Nadiia V., Кандидат економічних наук Registration Date 24-10-2023 Organization State Tax University popup.description2  Report: 225 pages, 4 tables, 29 figures, 10 appendices, 119 sources. ENVIRONMENTAL TAX ON AIR POLLUTANTS EMISSIONS BY STATIONARY SOURCES, CARBON DIOXIDE EMISSIONS TAX, EXCISE TAX ON ENERGY RESOURCES, EXCISE POLICY, EXTERNAL. The object of the study is socio-economic relations that arise between the state, taxpayers and society in the process of environmental taxation. The purpose of the work is to develop scientifically based proposals for improving the methodology for determining the principles of taxation of greenhouse gas emissions with an environmental tax. Research methods – generalization and scientific abstraction; historical and logical; extrapolation; spatial; graphical and tabular visualization methods. Environmental taxes were classified, which made it possible to structure their main characteristics, namely: the purpose of introduction, scope of application, objects of taxation and to determine the advantages and disadvantages of application in view of achieving a socially effective level of pollution and transaction costs for taxpayers and tax authorities. The best practices of the functioning of the environmental taxation system in European countries are summarized and systematized. An analysis of judicial practice was carried out regarding the payment of an environmental tax on emissions of methane into the atmosphere, as a result of natural gas losses during transportation, technological costs and volumes of natural gas for balancing the network of gas supply and gasification enterprises. Practical recommendations are offered regarding the prospects for the development of environmental taxation of greenhouse gas emissions, which will allow attracting. Conceptual approaches to improving the institutional foundations of the mechanism for the administration of taxes on greenhouse gas emissions in Ukraine have been developed, which consist in changing the methodology for determining the principles of taxation with an environmental tax on greenhouse gas. Product Description popup.authors Kravchenko Inna Sergiivna Novytska Nadiia V. Pasichnyi Mykola D. Tartachnyk Nina Georgiivna Khliebnikova Inna I popup.nrat_date 2023-10-24 Close