Lytvynchuk A. Resource and environmental taxation as a way to sustainable development of Ukraine

The thesis is devoted to the substantiation of theoretical justifications, methodological approaches and scientific practical guidelines for optimization of resource and environmental tax policy in Ukraine to ensure sustainable economic development. The author convincingly argues the importance of integrating of the sustainable development principles in the further reforms of the tax system in Ukraine. Based on the analysis of the fiscal and regulatory capacity of resource and environmental taxes the author rightly argues that the ecological and resource taxation have a big, not yet fully disclosed reserve for the economy of Ukraine. It puts forward a reasonable proposal to strengthen the resource and the environmental tax burden and expanding the base of these taxes to create a qualitatively better system of taxation in Ukraine and to form the new financial and economic mechanism for funds redistribution within the economy, which will correspond to the principles of sustainable economic growth. Author reviews the priorities of the resource and environmental tax optimization. Author justifies necessity of eco-labor tax reform, according to which - additional revenues from the new or increased taxes on pollution and from usage of resources and energy are used to reduce labor taxation. The reasons for the lack of ecological environmental taxation development in the country are reviewed and recommendations for its improvement are offered in the thesis.