Moroz V. Greening tax system in forestry Ukraine

The object of study - the process of ecological forestry taxation system in Ukraine to ensure ecologically sustainable forest management. The study - ecological and economic assessment of the concept of ecological tax system in forestry to strengthen national and regional forest policy. Methods - induction, deduction, generalization, abstraction, integrated, systematic approach, economic and statistical methods, the method of expert evaluation. Scientific novelty of the study. First developed based and proposed the concept of greening of the tax system in forestry, taxation scenarios developed forestry and made them expert assessment of improvements: methodological approaches to the evaluation and analysis of the tax burden on Ukraine's forestry, principles of ecological tax system in forestry, research and practice approaches to setting tax rates of forest plantations. We got further development: approaches to tax reform in forestry, based on the modern theory of sustainable development, and approaches to improve national forest policy in the context of ecological forestry taxation and approaches shaping national tax policies on forest economyand. Research on the concept of a "double dividend" in its application to taxation forestry Ukraine. Theoretical and practical results: Theoretical and applied principles promote the effective use of resources reproduction and hunting fauna in the context of a new national environmental policy. Degree of implementation: findings used Lviv Regional Forestry and Hunting for the formation of regional forest policy and improvement of reproduction and use of forest resources, regional municipal specialized forestry enterprises "Galsillis" to improve forest and tax policy based on sustainable development.Some results of the study are used in teaching subjects "Tax Policy," "Accounting in Taxation", "Forest Policy." Areas of use - forestry and related services.