Antonenko S. Formation of environmental protection state regulations tax levers

The object of research is the process of state regulation of the environment by means of indirect effects. The purpose of research is to consolidate and develop scientific and theoretical approaches and practical measures to improve the effectiveness of state regulation of environmental performance by means of tax policy. Methods of research are analysis and synthesis, systematic and comparative analysis, graphing, regression analysis, simulation. Received further development: methodological approach to study the levers of government regulation, which, unlike existing ones, based on the results of simulation of the effects of changes stimulating effect state using rate of emissions per unit of output, which allows us to estimate the volume of public expenditure; metrics that characterize the state policy in the field of air that, in contrast to the existing figure includes stimulus display, the use of which can display fraction of the cost to eliminate harmful emissions in the total amount of direct environmental costs of the issuer of such emissions; methodical approach to assess the quality of the levers of state regulation of air pollution, which, unlike existing ones, provides for the calculation of effective tax rates so that you can determine the cost of air pollution. Improved: methodical approach to determine the amount of benefits in order to promote environmental activities that, unlike the existing ones, based on the use of natural factors and assessment of environmental damage and takes into account not only the cost but also an environmental component; classification functionality regulatory influence of the state of health environment, which, unlike existing conciliation involves isolating sub-functions, the implementation of which is due to the ability of environmental taxes into account the negative external manifestations of economic activity that allows you to adjust the degree of coordination of interests in society. Research results are used in in the work of Research Center of Industrial Development Problems of NAS of Ukraine (reference number 368/5 of 10.11.2011) and Kharkiv National University of Economic (certificate № 12/85-48-58 from 12.07.2012).