Registration Number
0224U003113,
(0122U000777)
, R & D reports
Title
De-shadowing and regulatory efficiency of environmental taxation: optimization modeling to ensure national security and rational use of nature
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Моделювання оптимального рівня екологічних податків для забезпечення детінізації економіки, раціонального природокористування та національної безпеки
Head
Samusevych Yaryna V., Кандидат економічних наук
Registration Date
09-04-2024
Organization
Sumy State University
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The aim of the project is to scientifically substantiate the optimal burden of environmental taxes and their ratio with other taxes, which ensures not only fiscal and regulatory efficiency of environmental taxes, but also the optimal level of total tax burden, and balance in the chain "national security - rational use of nature"
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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 – de-shadowing of the economy - rational nature management". During the study, such methods as logical-historical, system-structural analysis, panel regression analysis, time series analysis, bibliometric analysis were used. Meaningful connections arising in the chain "environmental taxes – de-shadowing - national security - rational nature management" have been revealed. On the basis of the constructed maps of key words, the zones of complementarity arising in the process of mutual influence are substantiated. The mutual influence of the level of the tax burden from environmental taxes, the integral level of national security, the level of shadowing of the economy and the integral level of rational nature management was evaluated. It was determined that with the increase in the tax burden from environmental taxes, there is an increase in the integral level of national security, instead, the problem of the shadowing of the economy is getting worse. It has been proven that the level of the tax burden from environmental taxes does not directly affect the level of rational nature management. A model for optimizing the level of the tax burden from environmental taxes has been built, taking into account the maximization of the parameters of the integral levels of national security, rational nature management and the minimization of the level of shadowing of the economy
Product Description
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Vysochyna Alina V.
Humenna Yuliia H.
Samusevych Yaryna V.
Tenytska Iryna A.
Tiutiunyk Inna V.
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2024-04-09
