Registration Number
0225U002447,
(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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Комплексне оптимізаційне моделювання податкового навантаження в національній економіці для забезпечення її безпеки та детінізації та прогресу раціонального природокористування
Head
Samusevych Yaryna V., Кандидат економічних наук
Registration Date
12-03-2025
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 - 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
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Yefimenko Alina Yu.
Ahafonova Yelyzaveta O.
Vakulenko Ihor А.
Vysochyna Alina V.
Voronenko Viacheslav I.
Horodetska Maryna O.
Humenna Yuliia H.
Kobushko Yana V.
Mynenko Serhii V.
Rudychenko Artem H.
Samusevych Yaryna V.
Serhiienko Yuliia S.
Skvortsova Polina O.
Tverezovska Oleksandra I.
Tenytska Iryna A.
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2025-03-12
