Garkushenko O. Reforming the system of environmental taxes in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0409U004720

Applicant for

Specialization

  • 08.00.08 - Гроші, фінанси і кредит

25-09-2009

Specialized Academic Board

Д 11.151.01

Institute of Industrial Economics, National Academy of Sciences of Ukraine

Essay

Object of the study is complex financial-economic relations, appearing at taxation of the volumes of the contamination surrounding ambiences, in accordance with economic activity economic agent. Objective of study is development of the theoretical positions and motivation scientifically-methodical recommendation on reforming systems of the ecological taxes in Ukraine with provision for their influences upon activity industrial enterprise. Methods of research are comparisons, statistical analysis, economic and mathematical modelling and system speakers, system approach. Theoretical and practical results: the most further development of the scientific positions, defining efficiency separate approach to ecological regulation with provision for modern conditions of the Ukraine; calculated consequence of the change the rates of the ecological taxes, influencing upon activity industrial enterprise, and is designed directions of the improvement of the ecological regulation in Ukraine by means of taxes. Novelty is the most further development theoretical and scientifically-practical positions on reforming systems of the ecological taxes in Ukraine with provision for its institutional particularities. Degree of the introduction by: Ministry of finance of the Ukraine, Donetsk city council. Branch of application is Committee on questions tax and customs politicians Sovereign Pleased of the Ukraine, tax administrations.

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