Environmental Taxation Assessment on Clean Technologies Reducing Carbon Emissions Cost-Effectively

Koval, Viktor; Laktionova, Olga; Udovychenko, Iryna; Olczak, Piotr; Palii, Svitlana; Prystupa, Liudmyla Nykodymivna

doi:10.3390/su142114044

Cited by 5 publications

(4 citation statements)

References 55 publications

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“…Ecology is probably one of the areas to which Ukraine does not pay enough attention, although the consequences of the Chernobyl disaster should have taught the country that environmental issues should become one of the priorities. The consequence of this was a rapid increase in the number of cancer patients in Ukraine, whose number has already exceeded one million inhabitants [3,4]. The system of environmental taxation is an important component of the economic mechanism of nature management, as it operates with a fiscal instrument, which is an environmental tax.…”

Section: Presenting Main Materialsmentioning

confidence: 99%

“…When determining the rate of these payments, indicators of profitability of enterprises and continuity of financial income are taken into account. Unlike regulatory payments, these payments are aimed at financing environmental protection measures and are not directly related to the amount of negative impact on the natural environment and resources [10,11]. In Ukraine, for a considerable period of time, environmental tax rates were quite low, which made it impossible to fully implement environmental protection measures and stimulate enterprises to reduce emissions of pollutants into the air and the surrounding natural environment.…”

Section: Presenting Main Materialsmentioning

confidence: 99%

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Ensuring rational natural use through effective taxation

Titenko,

Davydenko,

Smirnova

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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The important article substantiates the peculiarities of environmental tax administration in Ukraine and defines its importance in ensuring an ecologically oriented economy. It has been proven that from 2016 to 2020 there is an increase in emissions of pollutants into the atmosphere by more than 10.5%. A thorough analysis of the payment of the environmental tax to the relevant budget was carried out and a close relationship between the number of emissions of polluting substances and the rates of this tax was determined. It has been proven that in Ukraine the environmental tax does not ensure the performance of one of the main functions, namely the preservation of the natural environment. This situation is due to the relatively low rates of this tax, as well as the lack of an effective mechanism for controlling emissions of pollutants. One of the main directions of solving this problem is to use the experience of European countries in diversifying the tax rates under study depending on the type and volume of pollutant emissions.

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Section: Presenting Main Materialsmentioning

confidence: 99%

Section: Presenting Main Materialsmentioning

confidence: 99%

Ensuring rational natural use through effective taxation

Titenko,

Davydenko,

Smirnova

et al. 2023

IOP Conf. Ser.: Earth Environ. Sci.

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“…Furthermore, from the standpoint of sustainable development goals, bioenergy can be considered as an essential alternative for energy generation, thereby mitigating the advance of global warming caused by the extensive use of fossil fuels [3]. The development of clean technologies and the reduction in greenhouse gas emissions also depend on the impact of environmental taxation [4]. However, the use of biofuels has gained global interest because of their environmental benignity.…”

Section: Introductionmentioning

confidence: 99%

The Optimization of Steam Generation in a Biomass-Fired Micro-Cogeneration Prototype Operating on a Modified Rankine Cycle

Sornek,

Jankowski,

Borsukiewicz

et al. 2023

Sustainability

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According to the United Nations, one of the sustainable development goals is to ensure access to affordable, reliable, sustainable, and modern energy for all. Among other options, these goals can be achieved by developing and introducing micro-scale combined heat and power systems powered by renewable energy sources, including solar and biomass energy. Considering renewable energy-powered cogeneration technologies, the most promising are steam/vapor turbines, Stirling engines, and thermoelectric generators. This paper focuses on the selected operational aspects and retrofitting optimization of the prototypical micro-cogeneration system powered by a biomass-fired batch boiler and operating according to the modified Rankine cycle. The existing installation was tested, and the amount of energy transferred from the oil to the condensate and steam and the efficiency of the evaporator and the superheater were determined. A retrofitting optimization aimed at maximizing the piston engine’s power output was conducted based on the results. In particular, it was shown that the system’s power output might be as high as 9 kWe. Moreover, the analyzed system featured a high energy utilization factor of 97.9% at optimal operating conditions. In general, it was shown that the micro-scale steam Rankine system may successfully serve as an alternative technology for micro- and distributed cogeneration systems. As a technology supplied with renewable biomass energy and operating on a cheap and environmentally friendly working medium (water), it fits very well into the idea of sustainable energy system development.

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“…Kolisnyk and Tomsha [6] studied accounting as a tool for managing the environmen tal activities of enterprises and indicated the effectiveness of this tool only if its implementation is systematic. Koval, et al [7] provided an assessment of environmental taxation of clean technologies for the implementation of costeffective emission reduction. The need to adjust the regulatory framework to en sure the specified economic efficiency is pointed out.…”

mentioning

confidence: 99%

Methods for improving accounting and analytical support of enterprises in order to protect the environment

Белінська¹,

UZHVA²,

Лазарєва³

2023

Nauk. visn. nat. hirn. univ.

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Purpose. Analysis and identification of peculiarities of man-made pollution (MMP) that are not reflected in the reporting. Development of mathematical methods for their calculation. Classification of environmental costs (EC) in accounting. Development of proposals for improvement of tax reporting tools and norms, enhancement of the impact of tax instruments on the introduction of environmental protection technologies and stimulating enterprise management to use the “environmental obligations” tools. Methodology. Special and general methods of scientific knowledge were used: induction and deduction – to identify the peculiarities of technogenic pollution which are not taken into consideration in the accounting reporting; analytical method – for proposals to improve accounting and analytical support; method of analysis and synthesis – for the development of EC classification; mathematical analysis – to develop the method for calculating the peculiarities of pollution that are not taken into account in the reporting. Findings. It is proposed to strengthen the motivational value of environmental obligations. The need to take into account the synergistic and vector nature of the polluting effects on the environment is pointed out. It is proposed to introduce an information center for accounting of natural capital for analysis and consideration of environmental damage in real time. A classification of costs aimed at achieving environmental goals has been developed and purpose of each of their types is specified. This allows increasing the effectiveness of management accounting. The need to publish management reporting is substantiated to ensure public audit as well as to increase the effectiveness of the management of environmental tasks. Originality. The peculiarities of MMP, which are not reflected in the accounting reports, are established, mathematical methods for their calculation and evaluation are developed. Improvement of tax reporting tools and norms, strengthening of the impact of tax instruments, effective stimulation of enterprise management to use “environmental obligations” tools are proposed. Practical value. Methods for calculating the peculiarities of MMP and proposals for improving accounting and analytical support to increase the efficiency of management and tax activities are introduced.

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Environmental Taxation Assessment on Clean Technologies Reducing Carbon Emissions Cost-Effectively

Cited by 5 publications

References 55 publications

Ensuring rational natural use through effective taxation

Ensuring rational natural use through effective taxation

The Optimization of Steam Generation in a Biomass-Fired Micro-Cogeneration Prototype Operating on a Modified Rankine Cycle

Methods for improving accounting and analytical support of enterprises in order to protect the environment

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