Ecological Tax as an Economic Tool for Environmental Policy in Ukraine

Abstract

The essence of the ecological tax, features of ecological taxation in Ukraine are determined. The analysis of the dynamics of pollutants emissions into the ambient air, waste generated in the territory of Ukraine and the indicators of income for the components of the environmental tax in terms of their enrolment at different levels of the state budget is carried out. The system of economic tools for nature management and environmental protection in Ukraine is presented. The types of environmental taxes collected in foreign countries are investigated, problems of environmental taxation in Ukraine are identified. The main directions of improving the environmental tax have been determined taking into account the experience of economically developed countries of the European Union.