Novytska N. Environmental Taxation in Ukraine: State and Prospects of Development

Object - social and economic relations that arise between the government, taxpayers and society in the process of environmental taxation in Ukraine to reduce the excessive burden on the environment; goal - to deepen the theoretical foundations and development of science-based proposals and recommendations for the development of environmental taxation in Ukraine and increase its efficiency; methods - logic synthesis, systematic approach, structural-functional analysis, inductive and deductive, econometric, economic analysis and statistics; novelty - improved analytical tools assess the effectiveness of environmental taxes, the use of which in the aggregate allowed to analyze the current state of environmental taxation in Ukraine, to identify the problematic situation in this area and to develop ways of increasing its efficiency; implemented - in the development of scientific and practical commentary to the Tax Code of Ukraine in the "ecological tax" and "production sharing agreements"; in creating an information system "tax unit" Department of Development and Modernization Tax Service of Ukraine; while preparing the chapter "environmental taxation" Draft Environmental Code of Ukraine; and the development of the manual "The tax system of Ukraine"; industry - economic.