Bardas V. Improvement of nature using fiscal regulation

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U001457

Applicant for

Specialization

  • 08.00.06 - Економіка природокористування та охорони навколишнього середовища

12-02-2020

Specialized Academic Board

Д 26.004.20

National University of Life and Environmental Sciences of Ukraine

Essay

The dissertation deals with theoretical and methodological bases of fiscal regulation of nature using, in particular: essence, principles and tools of fiscal regulation of nature using, institutional foundation of institutional traps of fiscal regulators application and peculiarities of fiscal regulation of application of certain types of natural resources. The main tendencies of Ukrainian nature using fiscal regulation are assessed, in particular, it is analyzed the incomings of natural resources payments and ecological taxes to the Ukrainian consolidated budget, the productivity of nature using fiscal regulation at the regional level, the territorial asymmetry of special use of natural resources payment income in terms of administrative regions of Volyn' region. The promising directions of nature using fiscal regulation are suggested, the model of nature using fiscal regulation in terms of achieving Laffer's fiscal optimum is worked out, the expediency to use elements of cognitive modeling to forecast income of land payments in local budgets is substantiated.

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