Lalayeva V. Tax regulators of ecological safety of transitive economy of Ukraine

Object of research: the mechanism of action of tax regulators and systems of the taxation as a whole. The purpose of research: research and substantiation of the offers concerning the basic directions of tax regulation of ecological problems in Ukraine in conditions of market economy. Methods of research: logic generalisation, system approach, methods of comparison and synthesis, methods of the economic analysis and statistical groupings. Results, novelty: 1) is proved, that the existing budget fund of protection of environmental nature in modern conditions of market economy does not solve the tasks put before it, in view of its dissociation and not of target use of means; the expediency of creation through the tax mechanism of temporary Uniform state ecological fund is proved; 2) the sources of formation of Uniform state ecological fund are certain by redistribution of the existing ecological taxes for the benefit of a profitable part of fund; the directions use of its means are developed; 3) the resources saving function of the ecological taxes is proved; 4) the classification of kinds of the ecological taxes is offered; 5) the experience of interaction of work of bodies of authority of the industrially advanced countries in sphere of tax regulation of ecological processes is generalised; 6) it is offered to create ecological departments in tax bodies; 7) the factors of calculation of the tax from the owners of vehicles are designed in view of influence of object of the taxation for pollution of environmental pollution; 8) it is offered to add algorithm of account of the ground tax by a parameter of ecosystem condition with the purpose of regulation of an ecological estimation of the ground area. Area of use: lectures of rates on tax system and ecological safety of the state.